> unrealized capital gain Unrealized is the operative word here. It means not achieved or created. An unrealized capital gain can become an unrealized loss.

> unrealized capital gain Unrealized is the operative word here. It means not achieved or created. An unrealized capital gain can become an unrealized loss. That’s because it’s not a real gain. Leveraging unrealized gains through loans is universally recognized as a risky investment strategy. This policy would force people to take on this risk. Which is exactly the point I’m making. Homeowners shouldn’t be forced to take on risky financial instruments that are tied to the performance of local businesses.