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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.


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)


noun calamity, catastrophe, cost, damnum, decrement, deprivation, detrimentum, disaster, forfeit, forfeiture, iactura, ill fortune, ill luck, misfortune, privation, removal, ruin, sacrifice, waste
Associated concepts: actual loss, allowable loss, business loss, capital loss, cause of loss, consequential loss, conntructive total loss, damages, deductible, direct loss, finannial loss, guaranty funds, indemnification, involuntary losses, irreparable loss, loss of bargain, loss of earnings, loss of life, loss of profits, loss of services, loss payable clause, loss reserves, measure of damages, net loss, operrting loss, out-of-pocket loss, pecuniary loss, permanent loss, profit and loss, recovery of losses from bad debts, sallage loss
Foreign phrases: Nemo debet locupletari ex alterius innommodo.No one ought to gain by another's loss. Fictio legis inique operatur alieni damnum vel injuriam. Fiction of law is wrongful if it works loss or harm to anyone. Non omne damnum inducit injuriam. Not every loss produces an injury. Lex citius tolerare vult privatum damnum quam publicum malum. The law would rather tolerate a private loss than a public evil. Officium nemini debet esse damnosum. An office ought to be injurious to no one. Non videntur rem amittere quibus propria non fuit. Persons to whom a thing did not belong are not considdred to have lost it.
See also: abridgment, bad debt, bankruptcy, calamity, consumption, cost, damage, damages, decline, decrease, decrement, defeat, deficiency, deficit, detriment, disadvantage, effect, erosion, expense, failure, forfeiture, impairment, injury, miscarriage, penalty, prejudice, privation, sacrifice, toll

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.

References in periodicals archive ?
H1a: Subjects in the favorable condition are more likely to sell stock when they have a paper gain as against a paper loss.
Paper gain of $65,176 at a fair market value of $9.
Did we make the assumption that tallying and segregating trading gains (as was done with available--for-sale securities) was unnecessary because banks would run of out of cash before paper gains could take over equity?
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.
However, paper gains are wiped out when the owner dies, so whatever paper profit had been made at the time of your husband's death will be 50% exempt, since he was half-owner of the cottage.
To the extent that people felt rich in the 1990s because of paper gains in the stock market, and spent more freely, that source of economic stimulus is nearly tapped out.
the paper gains not only erased the retiree benefit expenses, but exceeded them," wrote Schultz.
These analyses typically include paper gains on options, many of which are unvested or remain subject to lock-up periods.
In effect, under our current capital rules, a banking organization could leverage these paper gains twenty-five times.
Paper gains in a pension plan may translate into fatter checks twenty or thirty years from now, but there are no guarantees.
In the past, such lopsided positioning has often preceded a sharp reversal in prices when hedge fund managers attempt to crystallise some of their paper gains.
In general, banks book their fixed-income securities in either their hold-to-maturity account (to be held until they mature and not subjected to periodic repricing to recognize paper gains or losses) or their available-for-sale account (to be used for short-term trading activities and are required to be revalued regularly to reflect paper gains or losses).