How are changes in value reported in the financial statements for trading securities? Available-for-sale securities? Held-to-maturity securities?

Question:

How are changes in value reported in the for trading securities? Available-for-sale securities? Held-to-maturity securities?

Financial Statements
Financial statements are the standardized formats to present the financial information related to a business or an organization for its users. Financial statements contain the historical information as well as current period’s financial...