Reporting Passive Investments The following was disclosed in Note 10 to the September 30,2014 annual report of Siemens AG: Available-for-sale financial assets The following tables summarize the current portion of the Company's investment in available-for-sale financial assets: 7 - ( millions) Equity instruments Debt instruments Fund shares September 30,2014 Cost Fair Value Unrealized Gain Unrealized Loss 7 687 696 15 197 225 891 928 46 ( millions) Equity instruments Debt instruments Fund shares September 30,2013 Cost Fair Value Unrealized Gain Unrealized Loss 12 14 8 382 385 9 (3) 198 214 19 592 613 36 (10) Noncurrent available-for-sale financial assets, which are included in line item Other financial assets are measured at fair value, if reliably measurable. They primarily consist of equity instruments, including shares in Atos and in OSRAM. As of September 30,2014 and 2013 non-current available-for-sale financial assets measured at cost amount to 192 million and 167 million, respectively; noncurrent available-for-sale financial assets measured at fair value amount to 1,556 million and 1,339 million, respectively. a. What was the total amount that was reported for available-for-sale securities in Siemens' 2014 balance sheet? 0 million Where are the unrealized gains and losses reported? b. In fiscal 2014 Siemens purchased short-term (current) available-for-sale securities costing 607 million and sold short-term (current) available-for-sale securities for 311 in cash. What amount of gain or loss was realized on the sale of these securities? 0 million Where was this gain or loss reported? c. What amount of gain or loss would Siemens report in its 2014 income statement if the current portion of available-for-sale securities were classified as trading securities? 0 million