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.

References in periodicals archive ?
Overall financial results of total realized and unrealized gain on investments and investment in operating division for the period ending on June 30, 2019 was $498,111.
* Results include $135 million net unrealized gain on Bunge Ventures' stake in Beyond Meat, Inc.
In addition, results for the quarter ended December 31, 2018 were affected by a $1.3 billion unrealized gain recognized in OI&E related to a non-marketable debt security.
Exhibit 2 and Exhibit 3, on pages 34 and 35, respectively, included a line for "Gain on sale of available-for-sale securities." In the main body of the text, these amounts are also referred to as "unrealized holding gains and losses on available-for-sale securities." For the sake of consistency and clarity, the exhibits should have referred to the items as "Unrealized gain, available-for-sale securities." Whereas FASB consistently uses the label "unrealized," there is greater variation of presentation in practice.
The hypothetical company had either an unrealized gain or an unrealized loss on derivatives in the third year, which was either recognized as a separate line item in the income statement or disclosed only in a footnote.
With close to a $10.5 trillion economy, the unrealized gain for 2002 alone would have amounted to $450 billion, or more than the nation's total annual expenditure on K-12 public education.
Net unrealized gain on unrestricted investments 14,220
The company experiencing the unrealized gain will be required to increase its taxable capital for LCT purposes, but the sister company with the unrealized loss will not, under the TI, be permitted to decrease its taxable capital by a like amount.
Shareholders' equity at the end of the first quarter included a net unrealized gain on investment securities and derivatives of $5.2 billion, compared with a net unrealized gain of $4.5 billion at March 31, 2017.
Year-ago results for both periods also include an unrealized gain on the sale of an affiliate of $2.2m.
The entire $175,000 of unrealized gain is included as other comprehensive income since there was no hedge ineffectiveness.
ABC recognized an unrealized gain of $580 as other comprehensive income in its first-quarter financial statements.