unrealised gain BrE
unrealized gain AmE

That number would fall to 32 if unrealised gains were taken into account.

The European portfolio performance was much better, with an unrealised gain of £51m.

No other products require the payment of tax on unrealised gains.

Large hedge books can be created that, over time, build up significant unrealised gains.

In other words, the Review seems to accept the possibility of imposing tax on unrealised gains.

It does not result in radically different outcomes, such as bringing to tax unrealised gains.

At end-2007, its capital base was 4.2x the regulatory minimum requirement, including unrealised gains.

Other difficulties present themselves when consideration is given to the taxation of unrealised gains.

One noted that the company has strong operating cash flow and unrealised gains on its head office in Tokyo.

Such losses may only be reversed on subsequent realisation and not against any future unrealised gains.

Adjust the cost base of the 'funding' asset upon distribution from unrealised gains.

“They seemed to focus on the difference between realised and unrealised gains on trading positions”.

Jamie pointing to $8bn of unrealised gains in an available-for-sale portfolio.

Each of these terms generates recognition of unrealised gains or losses.

Realised and unrealised gains or losses on investments are not separately identified in the financial statements.

First-quarter earnings include 3.2 million dinars of unrealised gains from investments.

The negative impact from the capital market movements is absorbed by the bank's earnings and its considerable unrealised gains.

But if we don't take those unrealised gains into account there might be some trouble....

If that occurred, all the unrealised gains on those assets would become subject to capital gains tax.

For example, unrealised gains and tax preferences would have been credited as bonuses to policyholders.

As can be seen in Figure 4.2, taxpayers will generally not be taxed on unrealised gains.

"In fact, including unrealised gains under the 'profits first' rule will mean double taxation.

Calculate Unrealised gains and losses for open transactions as exchange rates fluctuate.

By avoiding adjustments for unrealised gains or losses, the regulators are putting more pressure on the accounting model.

All realised and unrealised gains and losses, as at balance date, are included in investment income.

Results included an unrealized gain of $10.1 million on derivatives, the company said.

An increase in the market price of coal produced unrealized gains for that position during the period.

One position accumulates an unrealized gain, the other a loss.

Second, you will avoid the unrealized gains on the appreciated shares.

Absent unrealized gains, the company would have reported a quarterly loss.

The airline said that the results for 1987 did not include unrealized gains of $123 million from investments.

The results for the latest quarter do not include about $87 million in unrealized gains from the company's investments.

Unrealized gains are created when securities owned by a fund increase in value.

Under Japan's bank credit rules, a part of such unrealized gains were counted as capital.

"It does call into question why corporations book unrealized gains as profit," she said.

Any unrealized gains or losses will be reflected as a change to its capital base.

The article also said Enron would have had a 2nd quarter loss if not for $747 million in unrealized gains from risk management activities.

At yesterday's closing stock price, the realized and unrealized gains from these options were over $100 million.

The company has about $4 billion in unrealized gains from securities it holds and can sell some of them to cover the loss, they said.

During the reporting period unrealized gains more than offset realized losses.

Our investment portfolio is sound, closing June 2008 in a net unrealized gain position.

But not all companies disclose enough information for investors to calculate how large their unrealized gains are.

Analysts estimate that the unrealized gains on its stock portfolio amount to about $23.4 billion.

Most of those unrealized gains have now been used up or overtaken by falling stock prices.

The proper method of accounting for unrealized gains on securities, he added, has not changed.

Unrealized gains (losses) are calculated using the 31 March 2006 exchange rates.

To help support their capital base, big banks in many cases rely on unrealized gains from stocks bought years ago.

Going into this year, the fund therefore had huge unrealized gains, creating what is known as a tax overhang.

We estimated unrealized gains on equity holdings by using each bank's data as of Sept.

Finance income increased $586,000 due to higher unrealized gains on financial commodity contracts.