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Home > QFINANCE Dictionary > Definition of unrealized capital gain

Definition of

unrealized capital gain

Accounting

profitable investment not yet sold a profit from the holding of an asset worth more than its purchase price, but not yet sold

Recommended Further Reading (Term count)
  • Capital Budgeting: The Dominance of Net Present Value
    by Harold Bierman, Jr
    A capital budgeting decision is characterized by costs and benefits that are spread out over several time periods. This leads to a requirement that the time value of money be considered in order to evaluate the alternatives correctly. Although to make decisions we must consider risks as well as time value, I restrict the discussion to situations in which the costs and benefits are known with certainty. There are sufficient difficulties in just...
unrealized capital gain - Related Articles
  • Capital Budgeting: The Dominance of Net Present Value

    Best Practice

    With zero taxes, the net present value of an investment may be described as the maximum amount a firm could pay for the opportunity of making the investment without being financially worse off. If no such payment must be made, the expected net present value is an unrealized capital gain from
    By Harold Bierman, Jr

  • Capital Structure: A Strategy that Makes Sense

    Best Practice

    of capital, and other conveniences. We would simply strive for the optimal debt/equity ratio depicted in Figure 1. Indeed, in this unreal world one would keep all the equity for control and to maximize wealth—and employ massive amounts of debt.1
    By John C. Groth

  • Sources of Venture Capital

    Best Practice

    There are many sources of venture capital. They include:
    By Lawrence Brotzge

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Definitions of ’unrealized capital gain’ and meaning of ’unrealized capital gain’ are from the book publication, QFINANCE – The Ultimate Resource, © 2009 Bloomsbury Information Ltd. Find definitions for ’unrealized capital gain’ and other financial terms with our online QFINANCE Financial Dictionary.

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