n financial accounting, a gain is the increase in net profit resulting from

something other than the day to day earnings from recurrent operations, and are
not associated with investments or withdrawals.[1] Typical gains refer to nontypical
and nonrecurring transactions, for instance, gain on sale of land,[1] change in a
stock's market price, a gift or a chance discovery.

Realized and unrealized gains and losses[edit]

Under US GAAP (US Generally Accepted Accounting Principles) a gain or loss is
“realized” when the market value of an investment is designated to be held for
trading, and such investment value increases or decreases: in this case the gain
or the loss in question is reported in an income statement account.[2]
The gain (loss) is instead called “unrealized” when the market value of an
investment is designated to be held for sale, and such investment value changes:
in this case it is reported in the Other Comprehensive Income of the income
statement.[2]

https://en.wikipedia.org/wiki/Gain_(accounting)