| English | Russian |
| unrealized appreciation of assets | нереализованное увеличение стоимости активов (The Company may by a resolution of directors include in the compulation of surplus for any purpose the unrealized appreciation of the assets of the Company...  proz.com Anchovies) |
| Unrealized foreign exchange rate difference | нереализованная курсовая разница (RedWildGirl) |
| unrealized losses | нереализованные убытки (EY YuliaO) |