Unrealized Capital Gain/loss Definition - Nasdaq
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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 gains/losses are "realized" by the fund, and any payment to the shareholder is taxable during the tax year in which the security is sold.
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- Earnings per share (EPS)
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- Market capitalization
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