Unrealized Gain (Loss) (SF.BS.UnrealizedGainLoss)

Unrealized Gain (Loss) (SF.BS.UnrealizedGainLoss) refers to all the unrealized/ revaluation gains (losses) reported in Equity.

The unrealized gains (losses) are usually due the valuations of Investment Securities and Fixed Assets owned by the company.

Securities Available-for-Sale are valued at market value and unrealized gains (losses) are included as a part of comprehensive income.

Such gains (losses) may be reported as comprehensive income but are considered not available for distribution to shareholders and are directly included in shareholders’ equity. Securities held to maturity are securities that are maintained for their defined term.

Unrealized Gain (Loss) (SF.BS.UnrealizedGainLoss) includes:

  • Unrealized gains (losses) on investment securities owned
  • Revaluation gains (losses) on Fixed Assets as allowed in some countries (not allowed in Japan and US GAAP)
  • Accumulated unrealized gains/losses on securities available for sale, which is a part of comprehensive income