Paper gain (loss)

Similar financial terms

Commercial paper
Short-term, unsecured promissory notes issued by corporations with a high credit ratings. Their maturity ranges up to 270 days.

Trading paper
CDs purchased by accounts that are likely to resell them. The term is commonly used in the Euromarket.

Paper
Money market instruments, commercial paper and other.

Commercial Paper
Short-term promissory notes issued in bearer form by large corporations, with maturities ranging from 5 to 270 days. Since the notes are unsecured, the commercial papers market generally is dominated by large corporations with impeccable credit ratings.

Short Term Gain
The profit realized from the sale of securities or other capital assets possessed for twelve months or less.

Annualized gain
If stock X appreciates 1.5% in one month, the annualized gain for that sock over a twelve month period is 12*1.5% = 18%. Compounded over the twelve month period, the gain is (1.015)^12 = 19.6%.

Bargain-purchase-price option
Gives the lessee the option to purchase the asset at a price below fair market value when the lease expires.

Capital gain
When a stock is sold for a profit, it's the difference between the net sales price of securities and their net cost, or original basis. If a stock is sold below cost, the difference is a capital loss.

Capital gains yield
The price change portion of a stock's return.

Stop-loss order
An order to sell a stock when the price falls to a specified level.

Residual losses
Lost wealth of the shareholders due to divergent behavior of the managers.

Net operating losses
Losses that a firm can take advantage of to reduce taxes.

Base probability of loss
The probability of not achieving a portfolio expected return.

Capital loss
The difference between the net cost of a security and the net sale price, if that security is sold at a loss.

Profit and Loss Account
An accounting statement that shows a company's trading position over a given period of time - usually the financial year. This statement details the sales revenue and business expenditure over the period. In the account, the cost of sales is deducted from the sales income to provide a gross profit. From this, other items of expenditure, such as salaries, rent, rates and other itemised costs are deducted to show a net profit (or loss). In US and under IFRS known as the Income Statement.