Unrealized holding gains and losses for securities to be held-to-maturity are: Multiple Choice Reported as a separate component of the shareholders' equity section of the balance sheet. Not reported in the income statement nor the balance sheet. Reported as extraordinary items. Included in the determination of income from operations in the period of the change. Unrealized holding gains and losses for securities available-for-sale are: Multiple Choice not reported in the income statement nor the balance sheet. reported as extraordinary items. included in accumulated other comprehensive income in the shareholders' equity section of the balance sheet. included in the determination of income from operations in the period of the change. Unrealized holding gains and losses for trading securities are: Multiple Choice Reported as a separate component of the shareholders' equity section of the balance sheet. Included in the determination of income from operations in the period of the change. Not reported in the income statement nor the balance sheet. Reported as extraordinary items