paper gain

(redirected from Unrealized Gains)

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 ?
s unrealized gains on shareholdings are expected to surpass 5.
The employee can eliminate this tax by exchanging deferred compensation or unrealized gains in stock options for an insurance policy.
The investments are reported at fair value in the statement of financial position with any unrealized gains and losses reported in the statement of activities.
Although this standard does not prescribe the comprehensive use of fair value accounting for all securities and related liabilities, it does help eliminate disparities among industries and the differences in recognizing unrealized gains and unrealized losses.
bank regulatory proposals to apply unrealized gains and losses (UGL) on available-for-sale (AFS) securities to common equity tier 1 capital could reduce bank capital levels during periods of material market illiquidity.
3 trillion yen in unrealized gains on their stock holdings as of Tuesday, due to the recent stock market recovery, industry officials said.
The Department of Labor (DOL) has informally stated that any inventory valuation method consistent with generally accepted accounting principles (GAAP), consistently applied, can be used to calculate realized and unrealized gains or losses on plan assets for current value reporting purposes.
Total net realized and unrealized gains from investment activities were $5,778,583, equal to $0.
Recorded net income excluding unrealized gains on interest rate swaps, net(1) of $25.
We have paid consecutive quarterly dividends since our IPO in October 2007, with the dividends averaging 46% of net income excluding unrealized gains (losses) on interest rate swaps, net(1).
These factors include the small number of transactions that are completed each quarter, the value of individual transactions, the timing of the recognition and the magnitude of unrealized gains and losses, UTEK's dependence on the performance of companies in its portfolio, the possibility that advances in technology could render the technologies it has transferred obsolete, the loss of technology licenses by companies in its portfolio, the degree to which it encounters competition in its markets, the volatility of the stock market and the volatility of the valuations of the companies it has invested in as it relates to its realized and unrealized gains and losses, the concentration of investments in a small number of companies, as well as other general economic conditions.
As a result, both realized and unrealized gains and losses are reflected in the consolidated statement of operations.