Current Attempt in Progress 2 Incorrect. An unrealized holding gain on available-for-sale securities is reported as other comprehensive income. The correction of an error is reported, net of tax, as an adjustment to the opening balance of retained earnings. Losses on impairment and gains from sales are reported as part of net income, not as other comprehensive income. Which of the following would be reported as "other comprehensive income"? loss on impairment of an intangible asset. gain from the sale of available-for-sale securities. unrealized holding gain on available-for-sale securities. correction for understatement of net income in a prior period. eTextbook and Media Last saved 10 minutes ago. Attempts: 1 of 2 used Saved work will be auto-submitted on the due date. Autosubmission can take up to 10 minutes