How would unrealized holding gains or losses on securities available$-$for$-$sale affect retained earnings? Unrealized holding gain: no change on retained earnings; unrealized holding losses: no change on retained earnings Unrealized holding gain: increase retained earnings; unrealized holding losses: no change on retained earnings Unrealized holding gain: no change on retained earnings; unrealized holding losses: decrease retained earnings Unrealized holding gain: increase retained earnings; unrealized holding losses: decrease retained earnings