urealiserede

Urealiserede is a Danish adjective meaning "unrealized" or "not realized." In everyday Danish usage it describes something that has not been brought to fruition; in finance and accounting it normally refers to gains or losses on assets that have changed in market value but have not been realized through a transaction.

In financial contexts, urealiserede gevinster eller tab (unrealized gains or losses) arise when the market value of an asset owned by an individual or entity differs from its purchase or carrying value. Examples include an increase in the market price of shares, a revaluation of property, or an unrealized loss on a derivative position. Because no sale has occurred, the change affects valuations and, depending on accounting rules, may be reflected either in profit or loss, in other comprehensive income, or only disclosed in notes.

Accounting and tax treatment vary by jurisdiction and by classification of the asset. Under fair-value accounting regimes, unrealized changes are often recognized in financial statements; in other frameworks they may be recognized only when realized. Unrealized figures are useful for assessing current net worth and exposure to market volatility but can be misleading if treated as certain wealth, since values can reverse before realization.

Related concepts include realiserede gevinster/tab (realized gains/losses), mark-to-market valuation, fair value, and impairment.