3) realized capital loss
实现资本损失
4) 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。
5) loss of cash
现金损失
补充资料：实现损失
实现损失 Realized Loss
定义：
由于资产出售的价格低于原来买入价格而造成的损失 。