未实现损失

权益性证券的未实现损失

Unrealized Loss on Marketable Equity Securities

若采用最常见的会计标准（不反映未实现利润，只反映未实现损失），2011年伯克希尔A类股每股收益6215美元，低于2010年的7928美元。

Under the more commonly used financial standard of earnings ( which reflect no unrealized gains and only certain unrealized losses ) , Berkshire reported class a per-share results for 2011 of $ 6,215 versus $ 7,928 in 2010 .

长期股权投资未实现跌价损失

Unrealized loss on market value decline of long-term equity investments

指长期股权投资采成本与市价孰低法评价，当总市价较总成本为低，所认列之未实现跌价损失。

Unrealized loss recognized when market value of long-term investments below their costs under the lower of cost or market valuation method .

对公允价值会计中未实现利得和损失的确认与报告是提供决策有用会计信息的基本要求。

It is the requirement of providing useful information for decision-making to recognize and report the unrealized gains and losses in fair value accounting .

未实现利得和损失会导致企业净资产的增加或减少，但又不同于传统净收益和所有者投资或向所有者分配。

The unrealized gains and losses will result in the increase or decrease of net assets of an entity . They differ from the traditional net income , and investments by or distributions to owners .

2.投资收益，包括实现收益和未实现收益（或损失，如2008年）。

Investment income , which includes both realized and unrealized gains ( or losses , such as in 2008 ) .

同时，在财务报表内和报表附注中充分、完整地披露相关的信息，以利于财务报告使用者正确理解所确认的未实现的利得和损失及其对当期财务业绩的影响。

Meanwhile , the related information should be presented and disclosed in the financial statements and the notes to them fully and completely , to help the users of financial reports to understand the unrealized gains and losses recognized and their implication to current financial performance .