Unrealisierte

Unrealisierte is a German adjective formed with the prefix un- attached to realisieren (to realize). It describes something that exists in potential rather than in actuality. The form unrealisierte is used before certain nouns (for example unrealisierte Pläne, unrealisierte Träume) to indicate that they have not yet been made real. As with other un- adjectives in German, its ending changes with the gender and number of the noun it modifies.

In finance and accounting, unrealisierte gains or losses refer to profits or losses that exist on paper but have not been realized through a sale or other settlement. Common phrases include unrealisierte Gewinne (unrealized gains) and unrealisierte Verluste (unrealized losses). Such amounts may be shown in valuation or portfolio reports, but they generally do not produce cash flows and are often not taxed until realization, depending on jurisdiction. In some accounting regimes, unrealized value changes may be disclosed for valuation purposes (for example in mark-to-market frameworks), even though they do not yet affect actual liquidity.

In everyday language, unrealisierte can describe ambitions or plans that have not yet come to fruition, emphasizing potential rather than completion. The term thus covers both financial and non-financial contexts where something remains to be achieved.

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