paper gain

(redirected from Unrealized Capital Gains)
Also found in: Acronyms.

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 ?
In the late 1980s, the character of such competition was influenced by the substantial increase in financial wealth controlled by the banks in the form of unrealized capital gains on stock holdings.
This blank includes a Balance Sheet, a Summary of Operations (excluding Unrealized Capital Gains and Losses), a Cash Flow statement and an Analysis by Lines of Business, including Life (Ordinary and Group) and Annuities.
The landholdings of many companies carry large unrealized capital gains because their original acquisition values are still logged on the asset side of their balance sheets.
Meiji Yasuda improved its capitalization in fiscal year 2009, as measured by the local solvency margin ratio and Best's Capital Adequacy Ratio (BCAR), as its unrealized capital gains from security investments showed strong recovery.
Best's increased incorporation of total risk-adjusted returns into its rating evaluation, companies such as Fireman's Fund, Winterthur Swiss, Farmers and Swiss Re are factoring some recurring unrealized capital gains into their investment strategies, performance benchmarking and capital-allocation decisions.