Unrealized capital gain or loss


 

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Unrealized capital gain or loss

An increase/decrease in the value of a security that is not "real" because the security has not been sold. Once a security is sold by the portfolio manager, the capital gain../../finance-glossary/losses are "realized" by the fund, and any payment to the shareholder is taxable during the tax year in which the security is sold.



Unrealized capital gain or loss



 
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