Potential Gain

Upside: The Potential Gain in the Value of an Investment
Upside refers to the potential gain or increase in the value of an investment, an essential concept in finance and investing that influences decision-making and strategy.
Gain Contingency: Potential or Pending Development in Accounting
Gain contingency refers to a potential or pending development that may result in a future gain to the company. Conservative accounting practice dictates that gain contingencies should not be booked, though footnote disclosure of the particulars may be made.

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