Unrealized holding gains and losses are included in other comprehensive income for securities that are classified as available for sale.

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Unrealized holding gains and losses for securities that are classified as available for sale are included in other comprehensive income. This means that any changes in the fair value of the security that have not yet been realized through a sale or disposition are reported as part of comprehensive income rather than as a realized gain or loss on the income statement. This treatment helps to provide a more accurate picture of the overall financial health and performance of a company by accounting for the potential risks and benefits associated with its investment portfolio.

Unrealized Holding Gains and Losses Are Included in Other Comprehensive