| Subject | English | Polish |
| comp., MS | unrealized gain | niezrealizowana dodatnia różnica kursowa (The anticipated increase in the value of an asset calculated as the difference in the value of the asset when two economic events occur and when the difference is recognized on the occurrence of the second event as an anticipated increase in wealth) |
| comp., MS | unrealized loss | niezrealizowana ujemna różnica kursowa (The anticipated decrease in the value of an asset calculated as the difference in the value of the asset when two economic events occur and when the difference is recognized on the occurrence of the second event as an anticipated reduction in wealth) |