zysk niezrealizowany

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

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

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

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

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.

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.

Net realized and unrealized gains were $2,897,855, or 12 cents a share.

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

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