How would unrealized holding gains or losses on securities available-for-sale affect retained earnings? Unrealized holding gam no change on retained earnings; unrealized holding losses: decrease retained earnings Unrealized holding gain increase retained earnings, unrealized holding losses: no change or vetained earnings Unrealized holding gat increase retained earings, unrealized holding losses: decrease retained carnings Unrealized holding gan no change on retained earnings, unrealized holding losses: no change on retained earnings