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Holding Gain

   Also found in: Wikipedia 0.02 sec.
Holding Gain
An increase in the value of an asset or a decrease in the value of a liability that occurs without any action on the part of the holder. For example, if the value of one's house increases from $100,000 to $150,000 over three years, one has a holding gain of $50,000 over that period. Holding gains improve one's net worth.


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Note that the TS holding gain of $15,000 is reported as a component of income and that these securities are reported on the balance sheet at their fair value of $465,000 at the end of the first quarter of operations.
Unrealized holding gains and losses on available-for-sale securities.
Generally accepted accounting principles (GAAP) require that holding gains and losses on securities, which are categorized as trading, be reflected in earnings.
 
 
 
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