Unrealized holding gains and losses on securities available for sale would have the following effects on retained earnings: 
Definitions:
Domestic Violence
A pattern of abusive behavior in any relationship that is used by one partner to gain or maintain control over another intimate partner.
Body Cameras
Wearable devices equipped with cameras that law enforcement officers and certain other professionals use to record their interactions with the public.
Stop And Frisk
A policing strategy that allows officers to stop, question, and frisk civilians for weapons or contraband based on reasonable suspicion.
Exchange Theory
A social psychological perspective that explains social change and stability as a process of negotiated exchanges between parties.
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