Financial reports are the primary means by which corporations report their performance and financial condition. Financial statements are one component of the annual report mailed to their shareholders and other stakeholders having a vested interest in the company. Locate a recent annual report of a public company that includes a footnote that describes an investment in securities available-for-sale. (e) Are accumulated unrealized gains or losses identifiable in the comparative balance sheets? If so, under what caption? Why are unrealized gains or losses reported here rather in the income statement? (5 marks) (f) Are cash flow effects of these investments reflected in the company's comparative statements of cash flows? If so, what information is provided by this disclosure