NO.PZ2023081403000034
问题如下：
Q. For financial assets classified as available for sale, 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：
C is correct. For financial assets classified as available for sale, unrealized gains and losses are not recorded on the income statement and instead are part of other comprehensive income. Accumulated other comprehensive income is a component of shareholders’ equity.
请问为什么不选A选项，未实现损益不是不确认吗？
