All profit or losses (sources of income, positive or negative) that have occurred on paper, while respective transactions have not...

The gains or losses that arise from variations in the prices of assets or liabilities that are still reported on...

Losses that result from assets/ investments whose value decreased/ depreciated but are still recognized on an entity's balance sheet (i.e.,...

The gains or losses that arise from variations in the prices of assets or liabilities that are still reported on...

The loss that is still not actual, i.e., not incurred in reality. Such a loss will not materialize unless the...