USGAAP Requires Firms Holding Debt and Equity Securities as Securities

U.S.GAAP requires firms holding debt and equity securities as securities available-for-sale to treat unrealized holding gains or losses each period as

A) an increase or decrease in Accumulated Other Comprehensive Income (a separate shareholder equity account) .
B) as an increase or decrease in reported Net Income for the period.
C) as an increase or decrease in reported Retained Earnings for the period.
D) a separate footnote disclosure to the financial statements.
E) none of the above