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1 unrealized gain
The anticipated increase in the value of an asset calculated as the difference in the value of the asset when two economic events occur and when the difference is recognized on the occurrence of the second event as an anticipated increase in wealth. -
2 exchange adjustment
"The process of recalculating an account balance to reflect a change in the exchange rate for transactions in foreign currencies. The transaction gain or loss is considered unrealized if the adjustment is calculated for reporting purposes alone, and realized if the debt is paid or the revenue is received."
См. также в других словарях:
Unrealized Gain — A profit that exists on paper, resulting from any type of investment. An unrealized gain is a profitable position that has yet to be cashed in, such as a winning stock position that remains open. A gain becomes realized once the position is… … Investment dictionary
Unrealized Gain/Profit Loss — The profit or loss that would be reported, should a position be liquidated … Financial and business terms
unrealized — UK US (UK also unrealised) /ˌʌnˈrɪəlaɪzd/ adjective ► not yet done or achieved: unrealized ambition/goal/project »The group s big unrealized ambition is to offer a single trading system for American and European derivatives. »The company has… … Financial and business terms
Gain (finance) — In finance, gain is a profit or an increase in value of an investment such as a stock or bond. Gain is calculated by fair market value or the proceeds from the sale of the investment minus the sum of the purchase price and all costs associated… … Wikipedia
gain — 1. An increase in *value. Gains arising on the *appreciation of the value of an *asset may be *realized or *unrealized. 2. An alternative term for *income (definition 2) … Auditor's dictionary
Realized Gain — A gain resulting from selling an asset at a price higher than the original purchase price. Realized gain occurs when an asset is disbursed at a level that exceeds its cost of book value. While an asset may be carried on a balance sheet at a level … Investment dictionary
Paper gain (loss) — Unrealized capital gain ( loss) on securities held in portfolio, based on a comparison of current market price to original cost. The New York Times Financial Glossary … Financial and business terms
paper gain or loss — unrealized capital gain or loss on securities held in a portfolio based on a comparison of current market price to original cost. Bloomberg Financial Dictionary … Financial and business terms
unrealized capital gain/loss — An increase/decrease in the value of a security that is not real because the security has not been sold. Once a security is sold by the portfolio manager, the capital gains/losses are realized by the fund, and any payment to the shareholder is… … Financial and business terms
Capital Gain — 1. An increase in the value of a capital asset (investment or real estate) that gives it a higher worth than the purchase price. The gain is not realized until the asset is sold. A capital gain may be short term (one year or less) or long term… … Investment dictionary
unrecognized net gain — or unrecognized net loss An off balance sheet asset or liability created under FAS 87 rules when plan assets in a defined benefit pension plan exceed or fall short of the projected benefit obligation ( PBO). The gain or loss is usually caused by… … Financial and business terms
