holding gains


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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.

holding gains

increases in value resulting from holding an asset, eg, a rise in the value of factory premises caused by inflation.
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In addition, these projections include cigarette inventory holding gains, but do not include any other significant holding gains.
Neutral holding gains are the gains derived from holding an asset
8 per cent on profits of corporations, including taxes on holding gains.
The company said second-quarter clean CCS EBIT -- operating profit stripping out special items and inventory holding gains or losses -- was 369 million euros ($493 million).
In the main body of the text, these amounts are also referred to as "unrealized holding gains and losses on available-for-sale securities.
The euro hovered near a one-month high holding gains made the previous day as traders continued to cover short positions in the single currency, which may eke more gains in the near-term even if a sustained rally seems unlikely.
Holding gains additionally increased households' financial assets by EUR4.
LIFO works its magic by excluding from income holding gains that are realized when items are sold after their wholesale values increase above their acquisition cost.
By analogy with assets and liabilities owned by the state, holding gains or losses and other changes in the volume of reserve assets change a government's net worth but not its deficit.
Comparisons with 2001 marketings and values are scarcely meaningful because the epidemic disrupted the trade so severely, but MLC analysis of auction sales shows new season lambs have recently been selling at up to 40% more than two years ago and are still holding gains of about 30% despite the seasonal increase in numbers.
Thus, if an entity purchases a $1,000 5-year corporate bond for $975 and establishes the intent and ability to hold it to maturity, holding gains and losses will not be recognized over the 5 years.
Unrealized holding gains and losses that result from a debt security being transferred into the available-for-sale category from the held-to-maturity category.