Final answer:
The incorrect statement about securities is that d. unrealized gains and losses related to available-for-sale securities are reported in earnings. They are actually reported in other comprehensive income.
Step-by-step explanation:
The statement related to securities that is not true is: "Unrealized gains and losses related to available-for-sale securities are reported in earnings." The correct statement is that unrealized gains and losses for available-for-sale securities are reported in other comprehensive income (OCI) until they are sold, at which point the gains and losses are reclassified from OCI to earnings.
Held-to-maturity securities are indeed recorded at amortized cost, and unrealized gains and losses on trading securities are reported in earnings. Equity securities without a readily determinable fair value are recorded at cost minus impairment, with any impairment losses reported in earnings, as per the accounting standards.