paper gain

(redirected from Unrealized Profits)

Paper gain (loss)

Unrealized capital gain (loss) on securities held in a portfolio based on a comparison of current market price to original cost.

Paper Gain

A gain on an investment that has not yet been realized. That is, a paper gain occurs when the current price of a security is higher than the price the holder paid for it, but the holder still owns the security. As a result, there is the possibility that the paper gain might be erased if the price goes back down. A paper gain represents an increase in one's net worth, but it may or may not affect one's lifestyle. See also: Paper loss.

paper gain

References in periodicals archive ?
Large corporations with long histories often possess a wide variety of investment properties with unrealized profits.
Moreover, this income is lacking any revaluations or unrealized profits, above and beyond the nonstop endeavors to develop the bank s customer base further because of delivery of top products and services for its every customer.
53 billion) in net worth in the third quarter, with unrealized profits increasing NT$17.
For most retailers there is no large single change they can make that will uncover a large hidden hoard of unrealized profits.
By joining the national leader in consumer and commercial marine insurance, I will be able to help dealers achieve new and unrealized profits.
A valuation for GM at the high end of that range would also mean taxpayers could be sitting on unrealized profits of about $10 billion on the government s stake in the automaker.
9 million on realized and unrealized profits in comparison with realized and unrealized loss of KD 2.
The Financial & Economic Research Center of the biggest Japanese securities company estimated unrealized profits on shares held by 2,235 companies, using the Topix index of all First Section stocks on the Tokyo Stock Exchange which closed the day's trading at 824.
Finally, at the end of the period, unrealized profits on the outstanding US dollar position are calculated using the end-of-period exchange rate.
For example, as emphasized at the workshop on March 18, unrealized profits or phantom accrual income should not be taxed.
It was estimated that Tokyo Mutual's unrealized profits from securities would come to zero when the benchmark 225-issue Nikkei Stock Average stayed at the 19,800 level.
Evidence relating to material transactions between the entity and the investee should be obtained to evaluate (a) the propriety of the elimination of unrealized profits and losses on transactions between the entity and the investee that is required when the equity method of accounting is used to account for an investment under generally accepted accounting principles and (b) the adequacy of disclosures about material related party transactions.