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Definition: Unrealized Gain/Loss {Current Year}
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Unrealized gain/loss {current year} is the amount of unrealized gain that has accrued to the position within the current year.
Calculated as:
Where:
| If the open date is newer than the prior year end... |
F(t) = 0 F(n) = 1 |
| If the open date is older than the prior year end... |
F(t) = 1 F(n) = 0 |