4- Unrealized holding gains and losses are included in net income for securities that are classified as available for sale and recorded in the balance sheet by its fair value. True False 5. Sustainable equity growth rate increase when the company pay less divi- dends and borrow more loans. True False 4- Unrealized holding gains and losses are included in net income for securities that are classified as available for sale and recorded in the balance sheet by its fair value. True False 5. Sustainable equity growth rate increase when the company pay less divi- dends and borrow more loans. True False