unrealized gain

unrealized gain definition - business

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 book profit, paper gain, paper profit. Compare realized gain.

The American Heritage® Dictionary of Business Terms Copyright © 2009 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

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