Unrealised Gain
An unrealised gain is the increase in value of an asset that hasn’t yet been sold. It reflects a paper profit, not actual cash flow. For example, stocks that have risen in value but are still held are considered unrealised gains until they are sold and the gain is realised.
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Utilization Rate
Utilization rate measures how effectively a company uses its available resources, such as labour hours or machinery capacity. It is…
Usury
Usury refers to the practice of charging excessively high interest rates on loans beyond legally permitted limits. While primarily a…
Upstream Transaction
An upstream transaction occurs when a subsidiary sells goods or services to its parent company. In consolidated financial statements, unrealised…
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