2) unrealized gains and losses
未实现利得和损失
1.
It is the requirement of providing useful information for decision-making to recognize and report the unrealized gains and losses in fair value accounting.
对公允价值会计中未实现利得和损失的确认与报告是提供决策有用会计信息的基本要求。
3) undiscovered loss
未发现损失
5) unrealized loss
未实付损失
6) unrealized gains or losses
未实现损益
1.
In light of those limitations and on the basis of the improvement of reporting mode of the profits,this paper offers some suggestions about improving the reporting of unrealized gains or losses of financial assets.
通过对准则中金融资产未实现损益确认和报告规定的研究,指出对金融资产未实现损益进行报告的积极意义和其报告模式的特点,进而分别从利润表和所有者权益变动表两个角度来分析现行报告模式中存在的不足之处,并针对这些不足且在顺应收益呈报模式改进趋势的基础上提出对金融资产未实现损益报告方式的改进建议。
补充资料：未实现损失
未实现损失 Unrealized Loss
定义：
通过继续持有资产，而不将资产套现然后使用获得的资金所得的损失。