Also known as earnings, gains stem from the increase in value of an asset once the selling price exceeds the original price. A particular asset is said to have gained when its value advanced. Say, an investor holds a 15-dollar token and in five years time, the market priced it at 20 dollars. Then the investor is now holding a five-dollar gain.
Usually, gains entail corresponding taxes, the most of common of which is the capital gains tax. However, it is only after the asset is sold that gains are realized through profits. That being said, there are many unrealized gains as the market is in continuous assessment of assets’ value.