Unrealized Gains (Losses) (SF.IS.UnrealizedGains)

Unrealized Gains (Losses) (SF.IS.UnrealizedGains) refers to the unrealized gains on securities available for sale as a part of comprehensive income. It can be found in the non-operating segment of a company’s income statement.
Unrealized Gains (Losses) (SF.IS.UnrealizedGains) was used historically but has been discontinued now because of changes in accounting standards. Any unrealized gains (losses) or fair value adjustments on investment securities that are now reported in the non-operating section currently classified as Investment Income- Non-Operating (SF.IS.InvInc_NonOperating).