unrealized gain

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.

unrealized gain

The increased market value of an asset that is still being held compared with its cost of acquisition. Unrealized gains are not usually taxable. Also called paper gain, paper profit. Compare realized gain.

Unrealized gain.

If you own an investment that has increased in value, your gain is unrealized until you sell and take your profit.

In most cases, the value continues to change as long as you own the investment, either increasing your unrealized gain or creating an unrealized loss.

You owe no income or capital gains tax on unrealized gains, sometimes known as paper profits, though you typically compute the value of your investment portfolio based on current -- and unrealized -- values.

unrealized gain

The current increase in fair market value of a property, which is unrealized because the property has not been sold. Contrast with unrecognized gain, which is a tax concept.

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References in periodicals archive ?

Allocates any unrealized gain or loss inherent in the partnership assets first to the option holder, to the extent necessary to reflect the holder's right to share in partnership capital under the partnership agreement (i.

Prop. regs. issued on noncompensatory partnership options

If the transfer of a debt security is from "available-for-sale" to "held-to-maturity," the unrealized gain or loss at date of transfer included as a separate component of stockholders' equity shall be amortized over the remaining life of the security as an adjustment to interest income in a manner consistent with amortization of any premium or discount.

SFAS 115: basic requirements

Under the notice, an employee can exchange unrealized gain on the options and deferred compensation for cash-value benefits under a life insurance policy.

Recent IRS ruling could reduce tax on deferred compensation and unexercised options

Generally, if the distribution is considered to be a "lump sum" distribution and includes employer securities, the portion of the distribution attributable to unrealized gain on the securities is not currently taxable.

Tax planning opportunities for distributions of employer securities from qualified retirement plans

Any increase or decrease in value between valuation dates is reported as an unrealized gain or loss.

Realized and unrealized gains or losses on plan assets for form 5500 reporting purposes

s unrealized gains on shareholdings are expected to surpass 5.

Nippon Life's stock paper gains to reach 15-yr high: report

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.

Understanding and implementing FASB 124

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.

Fitch: Unrealized Losses Could Create Bank Capital Volatility

3 trillion yen in unrealized gains on their stock holdings as of Tuesday, due to the recent stock market recovery, industry officials said.

5 of 7 big life insurers have 3.3 tril. yen stock paper gains

Total net realized and unrealized gains from investment activities were $5,778,583, equal to $0.

Managed High Yield Plus Fund Inc. Reports Earnings

Recorded net income excluding unrealized gains on interest rate swaps, net(1) of $25.

Textainer Group Holdings Limited Reports Second Quarter and Six Months 2009 Results and Declares Quarterly Dividend

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).

Textainer Group Holdings Limited Reports First Quarter 2009 Results and Declares Quarterly Dividend