Please help. This question is really confusing me.

Suppose the firm has some capital gains or losses (say, 12, 14, 27, 19 (in millions) from 20014 to 2018, respectively) from the forward contract on oil. That is, there are some gains or losses in forward prices on their forward contract on oil. Are these gains or losses included in the Statement of Cash Flows under GAAP? Why or why not? If not, how should they be represented? What if it is under IFRS?

Balance Sheet (in millions) 2014 2015 2016 2017 2018 Assets Cash Marketable securities Accounts Receivable Inventory Plant, Building, and Equipment (net) Investments in affiliates 136 210 270 152 100 1000 1420 1530 1300 1306 1088 1050 1873 1205 1590 430 29 1030 549 1076 1097 1237 954 1210 465 982 1004 1098 968 70 Total Assets 4957 4563 5239 5943 5727 Liabilities Short-term debts Advances from customers Accounts payable Interest payable Tax payable Other Accrued Expenses 214 521 585 175 147 20 230 326 682 98 220 15 1030 534 257 62 128 35 906 352 103 246 105 64 837 466 693 182 219 27 Bonds payable 1825 1776 1050 1309 1707 Stockholders' Equity Common stock Additional paid-in capital Retained earning 1201 1001 74 156 195 59 1375 2058 444 200 324 600 1360 107 129 4957 4563 5239 5943 5727 Total liabilities and equities Income Statement(in millions) 2014 2015 2016 2017 2018 Net Sales Cost of Goods Sold Selling and General Expenses Depreciation Expense Interest Expense Income Tax Expense 4529 4418 4003 4539 4609 2215 1909 2010 2481 2699 1771 1812 1259 1043 1096 210 198 184 303 294 90 109 121 259 256 175 137 154 94 102 Net Income 68 253 275 359 162 Balance Sheet (in millions) 2014 2015 2016 2017 2018 Assets Cash Marketable securities Accounts Receivable Inventory Plant, Building, and Equipment (net) Investments in affiliates 136 210 270 152 100 1000 1420 1530 1300 1306 1088 1050 1873 1205 1590 430 29 1030 549 1076 1097 1237 954 1210 465 982 1004 1098 968 70 Total Assets 4957 4563 5239 5943 5727 Liabilities Short-term debts Advances from customers Accounts payable Interest payable Tax payable Other Accrued Expenses 214 521 585 175 147 20 230 326 682 98 220 15 1030 534 257 62 128 35 906 352 103 246 105 64 837 466 693 182 219 27 Bonds payable 1825 1776 1050 1309 1707 Stockholders' Equity Common stock Additional paid-in capital Retained earning 1201 1001 74 156 195 59 1375 2058 444 200 324 600 1360 107 129 4957 4563 5239 5943 5727 Total liabilities and equities Income Statement(in millions) 2014 2015 2016 2017 2018 Net Sales Cost of Goods Sold Selling and General Expenses Depreciation Expense Interest Expense Income Tax Expense 4529 4418 4003 4539 4609 2215 1909 2010 2481 2699 1771 1812 1259 1043 1096 210 198 184 303 294 90 109 121 259 256 175 137 154 94 102 Net Income 68 253 275 359 162