%Risk & accounts

Realized profit and loss

Also calledrealized P&L ยท realized gains and losses

Realized profit and loss is the gain or loss recorded when a position is closed, finalized, or otherwise taken off the books.

What Realized profit and loss means

Realized P&L is the amount that is actually locked in after a trade is closed. It becomes part of the account balance, unlike unrealized P&L, which changes while positions remain open. In tax and statement reporting, realized gains and losses are usually shown separately from unrealized changes.

Realized P&L is the clearest measure of what a trade has actually produced. It is used to track performance, calculate taxes, and update account balance after closure.

If you buy EUR/USD and later close the trade for a $150 gain after costs, the realized profit is $150. If the trade instead closes for a $90 loss, the realized loss is $90. This is simplified and excludes financing and slippage.

Common questions

When does profit become realized?+

When the position is closed, or when a transaction otherwise fixes the gain or loss so it is no longer open to market movement.

Is realized P&L the same as cash in the account?+

Usually it flows into balance, but withdrawals, deposits, fees, and financing charges can affect the actual cash available.

Go to the original material.

01Investor.gov brokerage account statement explanation of realized gains and losses02SEC financial literacy study on account statements03Investor.gov glossary entry on broker-dealer record-keeping and statements