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SMART Glossary

Unrealized P&L

Intermediate
Trading ConceptsAlso known as: floating P&L, open P&L, unrealized profit and loss, paper profit/loss

The profit or loss on open positions that have not yet been closed. Unrealized P&L fluctuates in real-time as market prices change and only becomes realized (locked in) when the position is closed.

Why It Matters

  • 1Whether unrealized P&L counts toward your drawdown limit depends on which drawdown model your firm uses.
  • 2Under equity-based drawdown, unrealized losses count in real-time.
  • 3Under balance-based drawdown, only closed trades count.
  • 4Always check which model your firm uses, it fundamentally changes how you manage open positions.

Example

  1. 1You're long 3 ES contracts at 4,500. The market drops to 4,490, giving you an unrealized loss of $1,500 (3 contracts x 10 points x $50). Your account equity shows this loss even though you haven't closed the trade.
  2. 2On an equity-based drawdown account with a $4,000 daily limit, you've consumed 37.5% of your daily loss capacity with this single unrealized position.

Common Mistakes

  • Ignoring unrealized losses because 'the trade hasn't closed yet'
  • Not realizing that unrealized P&L affects equity-based drawdown calculations in real-time
  • Holding losing positions too long hoping for a reversal while unrealized losses approach drawdown limits

Related Terms