paper gain

(redirected from Unrealized Capital Gain)

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 ?
Adjusted for the incentive fee accrual related to net unrealized capital gains, the net investment income per share was USD0.
Interestingly enough, the paper also notes that if the unrealized capital gains in estates were simply taxed as capital gains but the estate tax were abolished, most people with smaller estates would end up with a higher tax bill.
As on 30 June 2010, unrealized capital gains available in books of accounts of NIT-SEF stand at Rs 8.
2 billion in unrealized capital gains on insurers' investments, the industry's surplus increased 21.
Domestically, banks' unrealized capital gains from equity holdings, and the government's budget surplus, have both turned into deficit.
A CPA/financial planner should look for charts offered by these services, including those that compare the stock to a benchmark over time and record the user's unrealized capital gains.
Chuo Trust said its pretax profit will come to 110 billion yen, up 20 billion yen from its initial forecast, as it sold a part of its securities holdings with unrealized capital gains during the same period.
Mutual funds with low turnover have large unrealized capital gains.
First, the savings-as-percentage-of-GDP statistics commonly cited have their fair share of problems, not the least of which is their failure to include unrealized capital gains as savings.
As a result of the stock market decline over 1990-92, however, the drop in unrealized capital gains has caused tier 2 capital to fall below the Basle Accord ceiling of 100 percent of tier 1 capital (chart 11).