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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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).
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.
3 CONSOLIDATED FINANCIAL STATEMENTS (3) CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (As Originally Reported) (Thousands of yen) For the For the year year Account ended ended December 31, December 31, 2005 2006 Net income 18,669,954 17,236,190 Other comprehensive income (loss), before tax: Unrealized gains (losses) on debt and equity securities: Unrealized holding gains (loss) arising during period 1,375,136 959,373 Less reclassification adjustment for (gains) losses included in net income (704,199) (381,360) 670,937 578,013 Foreign currency translation adjustments 2,066,063 1,451,107 Unrecognized pension liabilities; Pension liability adjustment to initially apply SFAS No.
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.
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 on available-for-sale securities.
Excludes implied funding of benefits from holding gains on assets
the historical cost profit stock holding gains and losses.
The primary difference between accounting for investments held for trading and accounting for available-for-sale investments is that any holding gain or loss to adjust the investment to market value is shown on the income statement for trading shares, while available-for-sale stocks' accumulated holding gains or losses are reported as a separate component of shareholders' equity on the balance sheet.
Valued at amortized cost; holding gains and losses are not recognized.