5. For financial assets classified as available for sale, how are unrealized gains and losses reflected in shareholders' equity? A) They are not recognized. B) They flow through retained earnings. C) They are a component of accumulated other comprehensive income. 6) For financial assets classified as held to maturity, how are unrealized gains and losses reflected in shareholders' equity? A) They are not recognized. B) They flow through retained earnings. C) They are a component of accumulated other comprehensive income