1) unrealized gains and losses
未实现利得和损失
1.
It is the requirement of providing useful information for decision-making to recognize and report the unrealized gains and losses in fair value accounting.
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。
4) undiscovered loss
未发现损失
6) unrealized loss
未实付损失
补充资料：未实现损失
未实现损失 Unrealized Loss
定义：
通过继续持有资产，而不将资产套现然后使用获得的资金所得的损失。