%Risk & accounts

Unrealized profit and loss

Also calledUPL · unrealized P&L · open profit and loss

Unrealized profit and loss is the gain or loss on an open position or asset that has not yet been closed, settled, or otherwise realized. It changes as market prices move and becomes realized profit and loss only when the position is closed or the asset is settled.

What Unrealized profit and loss means

If you buy or sell something and its price changes before you close the trade, the difference is unrealized profit or loss. It is sometimes called “paper” profit or loss because it exists on the account statement, but it has not been locked in by a closing transaction. In margin and CFD accounts, unrealized gains and losses can affect equity and margin calculations.

Unrealized profit and loss helps explain why account equity can move even when no trade has been closed. It is central to margin monitoring, risk limits, and negative balance protection rules that may reference open-position profits when calculating available funds.

Simplified example: you buy one unit at 100 and the market rises to 108. Your unrealized profit is 8. If the market later falls to 95 before you close the position, the unrealized result shifts to a 5 loss. Only when you close the trade does the final result become realized.

Common questions

Is unrealized profit the same as account balance?+

No. Account balance usually reflects closed, realized results and cash movements, while unrealized profit and loss comes from open positions and can still change.

Can unrealized loss become realized automatically?+

Yes. If you close the position, the open gain or loss becomes realized. It may also be realized by liquidation or forced close-out in some accounts.

Go to the original material.

01FCA Handbook COBS 22.5.1902SEC, Report and Recommendations Pursuant to Section 319 of the Emergency Economic Stabilization Act of 200803Investor.gov, Margin Call