请问Avalible for sale怎么理解？
问题如下图：
选项：
A. 
B. 
C. 
解释：
NO.PZ2016012101000079问题如下For financiassets classifieavailable for sale, how are unrealizegains anlosses reflectein shareholrs’ equity? A.They are not recognize B.They flow through retaineearnings. C.They are a component of accumulateother comprehensive income. is correct.For financiassets classifieavailable for sale, unrealizegains anlosses are not recoron the income statement aninsteare part of other comprehensive income. Accumulateother comprehensive income is a component of Shareholrs’ equity.解析对于available for sale资产，unrealizegains/losses是通过OCI确认在equity中。对于helto maturity资产，不按fair value调整，所以不确认unrealizegains/losses。对于trang securities，unrealizegains/losses报告在I/S中。AFS的gain不是进OCI，loss要直接进损益吗，为什么表中不做区分
NO.PZ2016012101000079问题如下For financiassets classifieavailable for sale, how are unrealizegains anlosses reflectein shareholrs’ equity? A.They are not recognize B.They flow through retaineearnings. C.They are a component of accumulateother comprehensive income. is correct.For financiassets classifieavailable for sale, unrealizegains anlosses are not recoron the income statement aninsteare part of other comprehensive income. Accumulateother comprehensive income is a component of Shareholrs’ equity.解析对于available for sale资产，unrealizegains/losses是通过OCI确认在equity中。对于helto maturity资产，不按fair value调整，所以不确认unrealizegains/losses。对于trang securities，unrealizegains/losses报告在I/S中。请教怎么确认是available for sale？怎么区别他和trang security？
老师 trang securities 怎么理解？
