Available-for-Sale Securities Assume the 2015 annual report of Bristol-Myers Squibb (BMS) reveals that the company maintains a large investment in available-for-sale securities: (in millions) 2015 2014 Available-for-sale securities $ $ Fair value 7,008 6,718 $ Amortized cost 7,039 6,662 Did the company's available-for-sale securities experience a gain or loss in value in 2015 and/or 2014, and if so, in what amount? Do not use negative signs with your answers. Enter answers in millions. Amount Gain or Loss 0 x Loss 2015 $ 2014 $ 0 X Gain How did the company account for these gains and/or losses? OThe gains/losses reported as part of AOCI within the shareholders' equity section on the balance sheet. OThe gains/losses are reported on the income statement as part of other income/expense