The short answer is yes. but the following articles may give you some insights into how unrealized gains and losses are usually recorded and reported. These article provides some info about treatment of unrealized gains and losses on trading securities under the GAAP in the US (http://smallbusiness.chron.com/gaap-accounting-rules-unrealized-capital-gains-67388.html, https://www.cliffsnotes.com/study-guides/accounting/accounting-principles-ii/investments/balance-sheet-classification-valuation). I would only use them as a guide and not as definitive advice and seek professional guidance. The second has some examples of transactions to record unrealized gains and losses in the various categories.
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