ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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REALIZED GAIN/LOSS Definition
REALIZED GAIN/LOSS, in securities, is a capital gain or loss on securities held in a portfolio that has become actual by the sale or other type of surrender of one or many securities. See also CAPITAL GAIN.
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POB is Public Oversight Board.
YIELD TO CALL is the effective annual rate of return a bond earns assuming it is held until the bond's call date, not maturity, and is called (bought) by the issuer at a specific price (call price).