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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Treasury Action: Treasuries are holding gains, led by the long end where the bond has richened a hefty 7.8 bps to 1.957%.
(12.) Neutral holding gains are the gains derived from holding an asset
Operating cash flow, excluding Gulf of Mexico oil spill payments, for the quarter was $5.9 billion, including a $1.0-billion working capital build (after adjusting for inventory holding gains).
As of the end of September, PSPC reported an eight percent increase in net earnings to P7.2 billion on the back of inventory holding gains and better refinery reliability.
The company also attributed its strong performance to higher earnings of its marketing businesses and inventory holding gains from its manufacturing and supply chain segments.
The company said the significant increases in selling prices at all of its operations have resulted in margin improvements including inventory holding gains in the quarter.
Austrian oil and gas group OMV's underlying operating profit halved in the second quarter, missing market forecasts, as its refining margin dropped on weak European demand.OMV is grappling with security problems in Libya, formerly one of its major producer countries, as well as a sluggish economic recovery and persistent overcapacity in Europe -- all of which are eating into profit margins.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 figure was well short of the average estimate of 407 million euros in a Reuters analyst poll and also missed the average of 395 million euros in OMV's own consensus of |17 analysts.
Exhibit 2 and Exhibit 3, on pages 34 and 35, respectively, included a line for "Gain on sale of available-for-sale securities." In the main body of the text, these amounts are also referred to as "unrealized holding gains and losses on available-for-sale securities." For the sake of consistency and clarity, the exhibits should have referred to the items as "Unrealized gain, available-for-sale securities." Whereas FASB consistently uses the label "unrealized," there is greater variation of presentation in practice.
Holding gains additionally increased households' financial assets by EUR4.4bn.
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.
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.