The unrealized gain $($loss$)$ at the date of transfer is recognized in income for transfers from:

available$-$for$-$sale to trading and from available$-$for$-$sale to held$-$to$-$maturity.

held$-$to$-$maturity to available$-$for$-$sale.

available$-$for$-$sale to held$-$to$-$maturity.

available$-$for$-$sale to trading.