TERMIUM Plus®
From: Translation Bureau
On social media
Consult the Government of Canada’s terminology data bank.
UNREALIZED LOSS [5 records]
Record 1 - internal organization data 2016-02-29
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Banking
Record 1, Main entry term, English
- unrealized valuation loss
1, record 1, English, unrealized%20valuation%20loss
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
(...) it was argued that the method of charging the unrealized valuation losses on all investments to "Appropriations" left distortions in a bank’s reported net income (...) 1, record 1, English, - unrealized%20valuation%20loss
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Banque
Record 1, Main entry term, French
- moins-value non matérialisée 1, record 1, French, moins%2Dvalue%20non%20mat%C3%A9rialis%C3%A9e
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2010-10-22
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Financial and Budgetary Management
- Investment
Record 2, Main entry term, English
- unrealized loss
1, record 2, English, unrealized%20loss
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- paper loss 2, record 2, English, paper%20loss
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The reduction in value of an asset that is being held compared with its original cost. 3, record 2, English, - unrealized%20loss
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Gestion budgétaire et financière
- Investissements et placements
Record 2, Main entry term, French
- perte latente
1, record 2, French, perte%20latente
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- perte non réalisée 1, record 2, French, perte%20non%20r%C3%A9alis%C3%A9e
correct, feminine noun
- perte théorique 2, record 2, French, perte%20th%C3%A9orique
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Perte résultant de la diminution de la juste valeur d'un actif détenu par l'entité par rapport à son coût d'origine, que l'on considérera comme réalisée lorsque l'actif sera sorti du patrimoine de l'entité par cession ou échange avec un tiers. 1, record 2, French, - perte%20latente
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
- Gestión presupuestaria y financiera
- Inversiones
Record 2, Main entry term, Spanish
- pérdida contable
1, record 2, Spanish, p%C3%A9rdida%20contable
feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2003-09-10
Record 3, English
Record 3, Subject field(s)
- Investment
- Taxation
Record 3, Main entry term, English
- unrealized capital loss
1, record 3, English, unrealized%20capital%20loss
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- unrealized loss 2, record 3, English, unrealized%20loss
correct
- latent loss 2, record 3, English, latent%20loss
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
A paper loss that has not yet been realized by selling the security 1, record 3, English, - unrealized%20capital%20loss
Record 3, French
Record 3, Domaine(s)
- Investissements et placements
- Fiscalité
Record 3, Main entry term, French
- moins-value latente
1, record 3, French, moins%2Dvalue%20latente
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Différence négative entre le prix de revient d'une action (prix d'achat + frais de courtage) et le cours actuel de l'action. 2, record 3, French, - moins%2Dvalue%20latente
Record 3, Key term(s)
- moins value latente
Record 3, Spanish
Record 3, Textual support, Spanish
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 1977-02-17
Record 5, English
Record 5, Subject field(s)
- National and International Economics
Record 5, Main entry term, English
- unrealized gain 1, record 5, English, unrealized%20gain
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, 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 5, English, - unrealized%20gain
Record 5, French
Record 5, Domaine(s)
- Économie nationale et internationale
Record 5, Main entry term, French
- manque à gagner
1, record 5, French, manque%20%C3%A0%20gagner
correct
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, 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 5, French, - manque%20%C3%A0%20gagner
Record 5, Spanish
Record 5, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
GCtranslate (available on the Government of Canada network only)
Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: