paper gain

(redirected from Unrealized Profit)

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 ?
However, on its investment in Japanese government bonds, the fund made an unrealized profit of 300 billion yen ($2.4 billion).
Large corporations with long histories often possess a wide variety of investment properties with unrealized profits. (19) The number of investors' requests to ensure the reliability of the fair value of investment properties increases as the unrealized profit of the investment property increases.
Each perishable item represents a temporarily unrealized profit. If an item spoils or cannot be used due to inefficient inventory management, the profit is lost.
If the unrealized profit is distributed to owners, the entity's capital can be eroded.
Ultimately, as supply meets demand, and as sales are allocated to purchases, unrealized profit dollars flow through to realized profit dollars.
The traditional approach shown in Panel A reduces P's subsidiary income and investment accounts for unrealized profit in S's ending inventory at the end of Year 1, and increases P's investment and subsidiary income accounts when the profit is realized in Year 2.
* Intercompany transactions - Should 100 percent of any unrealized profit on transactions between a parent and its subsidiary be eliminated in consolidation or only the parent's percentage?
* Each contract contributing to realized and unrealized profit (or loss), in the context of constantly changing market prices.
The "whether" issues focus on the relative importance of control and ownership as conditions for consolidation and on the definition of "control." The "how" issues have to do with procedural matters, including how to measure the subsidiary's identifiable assets and liabilities at the acquisition date, how to measure good will at the acquisition date and how to eliminate unrealized profit or loss on intercompany transactions.
This gives the roaster an unrealized profit of 11.25 cents or $4218.75 per contract (37,500 lbs.
With the market value of shares owned by the BOJ totaling 1.71 trillion yen at the end of September, the bank had an unrealized profit of 439.1 billion yen, down 301.2 billion yen from the end of March.