An Unrealized Holding Gain $($or Loss$)$ on Investments

is reported in the asset section of the balance sheet, as an adjustment to the carrying value of the marketable securities is reported in the stockholders' equity section of the balance sheet, as either an increase or decrease in total stockholders' equity is reported in the current period income statement in that same manner as realized gains and losses from sales of marketable securities

indicates the amount of cash a company would receive if the marketable securities were sold as of the balance sheet date