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realized gains and lossesstresses
gen. реализованные прибыли и убытки ("Realized" gains and losses are those that result from your selling an investment, as opposed to continuing to hold it. You pay taxes only on realized – not ... | Think of realized gains and losses as "good in the bank," and unrealized ones as "only good on paper." Realized means the invoice has been paid and you're doing the math to account for actual exchange rate difference between the day it was issued and the day it was paid. Unrealized gains and losses are calculated before the invoice gets paid, and reflect what the gain or loss would be if the invoice/bill were paid today. Alexander Demidov)
econ. материализовавшиеся прибыли и убытки; полученные прибыли и убытки