1An appraisal gain (paper profit) that occurs when the market value of an asset exceeds its acquisition cost; used in accounting/investment contexts.
長期保有している株式に評価益が出ているので、売却は慎重に検討する。
Since there is an appraisal gain on the long-held stock, consider selling carefully.
期末に評価益が計上され、純資産が増加した。
An appraisal gain was recorded at fiscal year-end, increasing net assets.