paper gain

(redirected from Unrealized Capital Gains)
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Paper gain (loss)

Unrealized capital gain (loss) on securities held in a portfolio based on a comparison of current market price to original cost.
Copyright © 2012, Campbell R. Harvey. All Rights Reserved.

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.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved

paper gain

Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.
References in periodicals archive ?
Along with the extensive number of zones, a study conducted by Real Capital Analytics finds that an estimated $6 trillion of unrealized capital gains are eligible to be invested in opportunity zone funds.
(Realized and unrealized capital gains or losses may be the deciding factor.)
Domestically, banks' unrealized capital gains from equity holdings, and the government's budget surplus, have both turned into deficit.
The authors find that stocks with large aggregate unrealized capital gains tend to have higher expected returns than stocks with large aggregate unrealized capital losses; this capital gains "overhang" appears to be the key variable that generates the profitability of a momentum strategy.
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.
Probably only a few percent of these largely unrealized capital gains have been transformed into the purchase of goods and services in consumer markets.
Mutual funds with low turnover have large unrealized capital gains. While a fund that has huge unrealized gains is an indication of a fund that has been successful in picking winners, it also poses potential bomb-shells for new investors in the fund.
Thus, under a dynamic model, lower taxes will raise asset values, increase the pool of unrealized capital gains, and, ultimately, increase the amount of capital gains tax paid.
Realized capital gains and unrealized capital gains. The empirical findings support both realized and unrealized capital losses as determinants of insurer insolvencies.
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.
If data existed to measure the increased value of "unrealized capital gains"-the stocks, cars, vacation homes, artworks, and jewels that are still in portfolios-the rich would look even richer.
"Trillions of dollars in unrealized capital gains is sitting on the sidelines that may be targeted for 75 communities in New Jersey," McGuinness said of the Opportunity Zone program.