It refers to unrealized capital profits in an open position in options or futures (or generally in an investment portfolio).…

It refers to unrealized capital profits in an open position in options or futures (or generally in an investment portfolio).…

In accounting, gains are a component of an entity's income that may, or may not, arise in the ordinary course...

Gains that arise from an increase in the value of an asset that has not been sold or a decrease...

Gains that arise from an increase in the value of an asset that has not been sold or a decrease...

Gains that arise from an increase in the value of an asset that has not been sold or a decrease...