評ひょう価か益えき

noun

paper profit; appraisal gain; unrealized gain from revaluation

Accounting term for profit that arises when an asset's book value is increased to reflect a higher market value, without an actual sale. Contrasts with 実現益 (realized gain).

• 保ほ有ゆう株かぶ式しきの時じ価かが上あがり、多た額がくの評ひょう価か益えきが発はっ生せいした。

  The market value of the held shares rose, resulting in a large paper profit.

• 評ひょう価か益えきは実じっ際さいの現げん金きん収しゅう入にゅうではないため、キャッシュフローには影えい響きょうしない。

  Since appraisal gains are not actual cash income, they do not affect cash flow.