An increase or decrease in the market value of a company's investments in securities is an unrealized gain or loss.

Name: An increase or decrease in the market value of a company's investments in securities is an unrealized gain or loss.
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An unrealized gain or loss refers to the increase or decrease in the market value of a company's investments in securities that have not been sold yet. It is considered unrealized because the profit or loss has not been realized through a sale transaction.

An Increase or Decrease in the Market Value of a Company's