Unrealised and realised gain
A gain is unrealised while the asset remains unsold; it becomes realised when the asset is sold.
Definition
A gain is unrealised while the asset remains unsold; it becomes realised when the asset is sold.
Why this concept matters
This distinction separates changes in value, cash received and possible tax.
How it works
Before sale, the change in value remains theoretical. Selling turns that difference into a realised result, before possible fees and tax.
Calculation guide : Gross gain = sale price − purchase price
What to watch
A displayed gain can disappear before sale, and tax depends on the country and account.
Simple example
An asset bought for €1,000 and valued at €1,200 has a €200 unrealised gain before sale.
Example currency : France (EUR). The reference country controls the example currency.
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