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Unrealized Gains
Profits from investments that have increased in value but have not been sold, and therefore are not yet considered income.
Goodwill
An intangible asset that arises when a business is acquired for more than the fair value of its net identifiable assets, reflecting the value of the company’s brand, customer relationships, and other factors.
Common Stock
Equity ownership in a corporation, giving shareholders voting rights and a share in the company's profits through dividends.
Fair Value
The amount one would get from selling an asset or the cost incurred to transfer a liability during a regulated transaction with participants in the market as of the valuation date.
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