TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

UNREALIZED GAINS [1 record]

Record 1 2011-04-11

English

Subject field(s)
  • Investment
  • Stock Exchange
  • Taxation
DEF

Profits that have not become actual. The gains are realized when the security or other instrument on which there has been a gain is sold for a profit.

OBS

unrealized (capital) gain: terms usually used in the plural ("unrealized gains," "unrealized capital gains").

Key term(s)
  • unrealized gains
  • unrealized capital gains

French

Domaine(s)
  • Investissements et placements
  • Bourse
  • Fiscalité
CONT

Donnez des valeurs mobilières dont les plus-values latentes sont importantes : donateurs ou donataires, vous échapperez à l'impôt sur les plus-values en 2004 et vous réduirez le montant de [l'impôt] si vous donnez en pleine propriété.

OBS

plus-value latente : terme habituellement utilisé au pluriel («plus-values latentes»).

Key term(s)
  • plus-values latentes
  • plus value latente
  • plus values latentes

Spanish

Campo(s) temático(s)
  • Inversiones
  • Bolsa de valores
  • Sistema tributario
OBS

ganancia no realizada: término utilizado generalmente en plural ('ganancias no realizadas').

Key term(s)
  • ganancias no realizadas
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