The Codification Citation & Explanation for Trading Securities

What is the specific eight-digit Codification citation (XXX-XX-XX-X) and category for each of the following items? Then provide a general explanation for each item. 1. Unrealized holding gains for trading securities should be included in earnings. 320-10-35-1 FASB differentiates holding gains and losses from trading securities and those ones from AFS securities, since the last one should be reported in other comprehensive income. 2. Under the equity method, the investor accounts for its share of the earnings or losses of the investee in the periods they are reported by the investee in its financial statements. 323-10-35-4 FASB requires to report these earnings or losses in the same period of investee's reporting in its financial statements, instead of when the investee declares a dividend, and eventually adjust the carrying amount in case of earning or losses after the date of investment. https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/equity_method of accounting/Equity method account/chapter 4/43 other adjustments.html 3. Transfers of securities between categories are accounted for at fair value. 320-10-35-10 FASB requires to report unrealized gain/loss in case of transfers between HTM to AFS. On the contrary, in case of transfers from AFS to HTM, the amortized cost will include the unrealized gain/loss and a premium/discount associated with the HTM security will be created. https:/viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/loans and investment/loans and investment US/chapter 3 accounting 1 US/35 accounting for tr US.html 4. Disclosures for available-for-sale securities should include total losses for securities that have net losses included in accumulated other comprehensive income. 320-10-50-2 FASB requires that available-for-sale securities should be disclosed including all gain and losses incurred and reported separately in other comprehensive income, so the overall value is well determined instead of the simple face value. https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/loans and investment/loans and investment US/chapter 12_presentat 1 US/125 debt security di US.html 5. Describes examples of circumstances under which investment in debt is available to be sold and therefore should not be classified as held-to-maturity. 320-10-25-4 FASB requires that debt securities should not be classified as HTM if the entity wants to hold them for an indefinite period, or if they will be sold for specific circumstances, such as change in market interest rates, needs for liquidity, availability of alternative investments, funding sources/terms, and foreign currency risks. https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/loans and investment/loans and investment US/chapter 3 accounting 1 US/33 classification of US.html E