TERMIUM Plus®
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UNREALIZED GAIN [6 records]
Record 1 - internal organization data 2015-09-10
Record 1, English
Record 1, Subject field(s)
- Investment
Record 1, Main entry term, English
- tax-deductible dividend
1, record 1, English, tax%2Ddeductible%20dividend
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The tax-deductible dividends decrease the fair market value of the shares, or in some cases increase the cost of the shares, to the point where the unrealized capital gain on the shares is reduced. 1, record 1, English, - tax%2Ddeductible%20dividend
Record 1, French
Record 1, Domaine(s)
- Investissements et placements
Record 1, Main entry term, French
- dividende déductible d’impôt
1, record 1, French, dividende%20d%C3%A9ductible%20d%26rsquo%3Bimp%C3%B4t
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Les dividendes déductibles d’impôt réduisent la juste valeur marchande des actions ou, dans certains cas, augmentent le coût des actions, à un point tel que le gain en capital non réalisé sur ces actions s’en trouve réduit. 1, record 1, French, - dividende%20d%C3%A9ductible%20d%26rsquo%3Bimp%C3%B4t
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2011-04-11
Record 2, English
Record 2, Subject field(s)
- Investment
- Stock Exchange
- Taxation
Record 2, Main entry term, English
- unrealized gain
1, record 2, English, unrealized%20gain
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- unrealized capital gain 2, record 2, English, unrealized%20capital%20gain
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 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. 1, record 2, English, - unrealized%20gain
Record number: 2, Textual support number: 1 OBS
unrealized(capital) gain : terms usually used in the plural("unrealized gains, ""unrealized capital gains"). 3, record 2, English, - unrealized%20gain
Record 2, Key term(s)
- unrealized gains
- unrealized capital gains
Record 2, French
Record 2, Domaine(s)
- Investissements et placements
- Bourse
- Fiscalité
Record 2, Main entry term, French
- plus-value latente
1, record 2, French, plus%2Dvalue%20latente
see observation, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 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. 2, record 2, French, - plus%2Dvalue%20latente
Record number: 2, Textual support number: 1 OBS
plus-value latente : terme habituellement utilisé au pluriel («plus-values latentes»). 3, record 2, French, - plus%2Dvalue%20latente
Record 2, Key term(s)
- plus-values latentes
- plus value latente
- plus values latentes
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Inversiones
- Bolsa de valores
- Sistema tributario
Record 2, Main entry term, Spanish
- ganancia no realizada
1, record 2, Spanish, ganancia%20no%20realizada
feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 OBS
ganancia no realizada: término utilizado generalmente en plural ('ganancias no realizadas'). 2, record 2, Spanish, - ganancia%20no%20realizada
Record 2, Key term(s)
- ganancias no realizadas
Record 3 - internal organization data 2010-10-22
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
- Financial and Budgetary Management
- Investment
Record 3, Main entry term, English
- unrealized gain
1, record 3, English, unrealized%20gain
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- paper profit 2, record 3, English, paper%20profit
correct
- unrealized profit 3, record 3, English, unrealized%20profit
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
An unrealized holding gain, e. g., appreciation in market value of securities held. 4, record 3, English, - unrealized%20gain
Record number: 3, Textual support number: 1 CONT
Paper profits become realized profits only when the security is sold. 3, record 3, English, - unrealized%20gain
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
- Gestion budgétaire et financière
- Investissements et placements
Record 3, Main entry term, French
- profit latent
1, record 3, French, profit%20latent
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- profit non réalisé 1, record 3, French, profit%20non%20r%C3%A9alis%C3%A9
correct, masculine noun
- profit non matérialisé 2, record 3, French, profit%20non%20mat%C3%A9rialis%C3%A9
correct, masculine noun
- bénéfice théorique 2, record 3, French, b%C3%A9n%C3%A9fice%20th%C3%A9orique
correct, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Profit résultant de l'augmentation de la juste valeur d'un actif détenu par l'entité par rapport à son coût d'origine, que l'on considérera comme réalisé lorsque l'actif sera sorti du patrimoine de l'entité par cession ou échange avec un tiers. 1, record 3, French, - profit%20latent
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Contabilidad general
- Gestión presupuestaria y financiera
- Inversiones
Record 3, Main entry term, Spanish
- beneficio latente
1, record 3, Spanish, beneficio%20latente
correct, masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record number: 3, Textual support number: 1 DEF
Beneficio teórico que se obtendría al liquidar en el día una operación a plazo no vencida o al vender unas acciones compradas más baratas. El beneficio no se puede contabilizar hasta que efectivamente se realice, bien porque se llegue al vencimiento, bien, en el otro ejemplo, porque efectivamente se vendan esas acciones. 1, record 3, Spanish, - beneficio%20latente
Record 4 - internal organization data 1999-05-07
Record 4, English
Record 4, Subject field(s)
- Accounting
- Currency and Foreign Exchange
Record 4, Main entry term, English
- unrealized exchange gains or losses
1, record 4, English, unrealized%20exchange%20gains%20or%20losses
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- unrealized exchange gain/loss 2, record 4, English, unrealized%20exchange%20gain%2Floss
correct
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
An amount that results from the translation of monetary assets and liabilities relating to foreign currency transactions and from the translation of foreign currency financial statements. 2, record 4, English, - unrealized%20exchange%20gains%20or%20losses
Record number: 4, Textual support number: 1 OBS
Compare with "realized exchange gains or losses". 3, record 4, English, - unrealized%20exchange%20gains%20or%20losses
Record 4, French
Record 4, Domaine(s)
- Comptabilité
- Politique monétaire et marché des changes
Record 4, Main entry term, French
- écarts de conversion
1, record 4, French, %C3%A9carts%20de%20conversion
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- profits ou pertes sur change non réalisés 1, record 4, French, profits%20ou%20pertes%20sur%20change%20non%20r%C3%A9alis%C3%A9s
correct
- gains ou pertes de change non réalisés 1, record 4, French, gains%20ou%20pertes%20de%20change%20non%20r%C3%A9alis%C3%A9s
correct
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Profits ou pertes résultant de redressements apportés aux éléments d'actif ou de passif monétaires résultant d'opérations conclues en monnaie étrangère, ou à la conversion des états financiers (ou comptes) d'un établissement situé dans un pays étranger, établis dans la monnaie de ce pays. 1, record 4, French, - %C3%A9carts%20de%20conversion
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1998-07-28
Record 5, English
Record 5, Subject field(s)
- Investment
Record 5, Main entry term, English
- net unrealized gain 1, record 5, English, net%20unrealized%20gain
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
The difference between unrealized gain and specific reserves in the equity portfolio. 1, record 5, English, - net%20unrealized%20gain
Record 5, French
Record 5, Domaine(s)
- Investissements et placements
Record 5, Main entry term, French
- plus-value latente nette
1, record 5, French, plus%2Dvalue%20latente%20nette
feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record 5, Spanish
Record 5, Campo(s) temático(s)
- Inversiones
Record 5, Main entry term, Spanish
- ganancia neta no realizada
1, record 5, Spanish, ganancia%20neta%20no%20realizada
feminine noun
Record 5, Abbreviations, Spanish
Record 5, Synonyms, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1977-02-17
Record 6, English
Record 6, Subject field(s)
- National and International Economics
Record 6, Main entry term, English
- unrealized gain 1, record 6, English, unrealized%20gain
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 CONT
For many problems, the loss or the unrealized gain resulting from incorrect prediction is approximately proportional to the square of the error involved. 1, record 6, English, - unrealized%20gain
Record 6, French
Record 6, Domaine(s)
- Économie nationale et internationale
Record 6, Main entry term, French
- manque à gagner
1, record 6, French, manque%20%C3%A0%20gagner
correct
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 CONT
Pour de nombreux problèmes, la perte ou le manque à gagner résultant d'une prévision inexacte est approximativement proportionnelle au carré de l'erreur commise. 1, record 6, French, - manque%20%C3%A0%20gagner
Record 6, Spanish
Record 6, Textual support, Spanish
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