(redirected from Paper gain)
Also found in: Dictionary, Thesaurus, Medical, Financial, Encyclopedia.
Related to Paper gain: Realized Gain


Diminution, reduction, depreciation, decrease in value; that which cannot be recovered.

The term loss is a comprehensive one, and relative, since it does not have a limited or absolute meaning. It has been used interchangeably with damage, deprivation, and injury.

In the law of insurance, a loss is the ascertained liability of the insurer, a decrease in value of resources, or an increase in liabilities. It refers to the monetary injury that results from the occurrence of the contingency for which the insurance was taken out.

Loss of earning capacity is an injury to an individual's ability to earn wages at a future time and may be recovered as an element of damages in a tort case.

West's Encyclopedia of American Law, edition 2. Copyright 2008 The Gale Group, Inc. All rights reserved.


n. 1) the value placed on injury or damages due to an accident caused by another's negligence, a breach of contract or other wrongdoing. The amount of monetary damages can be determined in a lawsuit. 2) when expenses are greater than profits, the difference between the amount of money spend and the income. (See: damages)

Copyright © 1981-2005 by Gerald N. Hill and Kathleen T. Hill. All Right reserved.

LOSS, contracts. The deprivation of something which one had, which was either advantageous, agreeable or commodious.
     2. In cases of partnership, the losses are in general borne by the partners equally, unless stipulations or circumstance's manifest a different intention. Story, Partn. Sec. 24. But it is not essential that the partners should all share the losses. They may agree, that if there shall be no profits, but a loss, that the loss shall be borne by one or more of the partners exclusively, and that the others shall, inter se, be exempted from all liabilities for losses. Colly. Partn. 11; Gow, Partn. 9; 3 M. & Wels. 357; 5 Barn. & Ald. 954 Story, Partn. Sec. 23.
     3. When a thing sold is lost by an accident, as by fire, the loss falls on the owner, res perit domino, and questions not unfrequently arise, as to whether the thing has been delivered and passed to the purchaser, or whether it remains still the property of the seller. See, on this subject, Delivery.

A Law Dictionary, Adapted to the Constitution and Laws of the United States. By John Bouvier. Published 1856.
References in periodicals archive ?
However, for an investor who has a paper gain and receives a favorable report, prior empirical findings on the disposition effect (Odean 1998; Weber and Camerer 1998) and theoretical predictions from prospect theory (Tversky and Kahneman 1992) predict that the investor will sell the stock and receive the sure gain.
Paper gain of $65,176 at a fair market value of $9.96 a share on Sept.
Banking regulators were considering the exclusion of Level 2 and 3 paper gains from minimum capital requirement metrics, presumably because paper gains can evaporate, but that would have shown major banks around the world to be severely undercapitalized.
His paper gains were often laughably suspect--950 percent in 1999, a year the S&P 500 gained 19.5 percent.
Andrew Meadors, the Little Rock insurance broker I recently interviewed about his adventures with frozen accounts in the Stanford Financial Group debacle, reminisced about "happy hour" parties in the spring of 1999, when he and his friends celebrated making $25,000 in paper gains in a single day.
Long-term investments, not short-term profits, and productive work, rather than paper gains, need to be supported.
The statutory operating profit, which the paper gains and losses on investments came out 15 per cent down at pounds 2.23 billion.
It takes a lot of money or other financial assets to produce a decent income from interest and dividends alone, and you can't buy groceries with paper gains. Converting such assets to an annuity can substantially increase one's income and, in addition to being steady, it's the only way you can be sure that your money and your life run out at the same time.
If you have sold investments in 2006 at a loss and have other investments--such as stocks--with paper gains, consider selling and taking a gain equal to the loss.
The insurance company, with its head office in Cardiff, successfully floated at 275p per share with employees at the firm banking some serious paper gains.
North Castle has held its position for five years in the company, which is about the length of time private equity firms start to look at converting their paper gains to cash gains.