NO.PZ2016012101000080
问题如下：
For financial assets classified as held to maturity, how are unrealized gains and losses reflected in shareholders’ equity?
选项：
A.They are not recognized.
B.They flow through retained earnings.
C.They are a component of accumulated other comprehensive income.
解释：
A is correct.
Financial assets classified as held to maturity are measured at amortised cost. Gains and losses are recognized only when realized.
解析：对于held to maturity资产，不按fair value调整，所以不确认unrealized gains/losses。对于available for sale资产，unrealized gains/losses是通过OCI确认在equity中。对于trading securities，unrealized gains/losses报告在I/S中。
available for sales 是持有目的不太明确的股票或者债券，可以赚利息也可以赚差价
这句话理解就是这道理因为不确定是股票还是债券 所以无法确认意思吗？
