👉 Unrealised, as defined in the context of finance or business, is a financial term that refers to an amount or value that has not yet been earned or realized. It can refer to both tangible and intangible assets, such as equity or cash. In accounting terms, unrealised losses are recorded on the balance sheet when a company does not recognize the full value of its investments in another entity. Unrealized gains, on the other hand, represent any gain recognized from selling an asset that is