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(FINANCE) the increase in wealth that goes to the owner of a [financial] asset when it increases in value. If you buy a share of stock, and the share increases in value, then you have capital gains whether you have sold it or not. If you sell the stock at [the higher] price, you have made money on the [transaction] and have "realized capital gains." If you hang onto the asset in the hopes its value will increase even more, you have "unrealized capital gains."
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