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Unrealized Gain/Loss {Current Year}

Unrealized gain/loss {current year} is the amount of unrealized gain that has accrued to the position within the current year.

Calculated as:

Where:

If the open date is newer than the prior year end...

F(t) = 0

F(n) = 1

If the open date is older than the prior year end...

F(t) = 1

F(n) = 0