Long position and Loss: Difference between pages

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A party which buys a traded asset, has a long position in the asset. So they are long of it - for example in the case of a commodity, they would have a lot of it in storage once they had taken delivery of it.
1. ''Accounting''.


Another example of a long position is the forward purchase of an asset. In this case the long position holder has a future entitlement to receive the asset, under the terms of the forward purchase contract.
A deficit arising from the matching of revenues and expenditure.




Examples of traded assets include commodities, options, and underlying assets related to options (such underlying assets also being known as 'the physical').
2.
 
More generally, any worsening of a position or outcome - especially a financial outcome - compared with the anticipated or expected outcome.




== See also ==
== See also ==
* [[Hedge fund]]
* [[Accounting]]
* [[Internalisation]]
* [[Actuarial loss]]
* [[Net short position]]
* [[Break-even]]
* [[Open position]]
* [[Capital loss]]
* [[Short position]]
* [[Consequential loss]]
* [[Deficit]]
* [[Environmental profit and loss]]
* [[Excess]]
* [[Experience gains and losses]]  (pensions)
* [[Foreseeable loss]]
* [[Gain]]
* [[Income statement]]
* [[Loss absorbing capacity]]  (LAC)
* [[Loss Given Default]]
* [[Loss relief]]  (tax)
* [[Loss-sharing rule]]
* [[Opportunity loss]]
* [[Profit]]
* [[Profit and Loss account]]
* [[Profit and Loss reserve]]
* [[Statement of total recognised gains and losses]]
* [[Stop-loss limit]]
* [[Surplus]]
 
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:Identify_and_assess_risks]]
[[Category:Manage_risks]]
[[Category:Risk_frameworks]]
[[Category:Risk_reporting]]

Latest revision as of 18:04, 1 July 2022

1. Accounting.

A deficit arising from the matching of revenues and expenditure.


2.

More generally, any worsening of a position or outcome - especially a financial outcome - compared with the anticipated or expected outcome.


See also