Question 2 Not complete Marked out of 10.00 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 $ 6,701 $ 6,405 Amortized cost $ 6,726 S 6,355 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 2015 $ 2014 S Gain or Loss How did the company account for these gains and/or losses? The gains/losses reported as part of AOCI within the shareholders' equity section on the balance sheet. The gains/losses are reported on the income statement as part of other income/expense. Were these gains (losses) taxable (tax deducti The gains/losses are taxable (tax deductible). The gains/losses are nontaxable