gain (or loss)
1Actuarial Gain Or Loss — Gain or loss arising from the difference between estimates and actual experience in a company’s pension plan. Actuarial gains and losses are used when accounting for pension plans because of the need to make assumptions about the future… …
2Long-Term Capital Gain Or Loss — A gain or loss from a qualifying investment owned for longer than 12 months and then sold. The amount of an asset sale that counts toward a capital gain or loss is the difference between the sale value and the purchase value. Long term capital… …
3realized gain or loss — Gain (or loss) resulting from an identifiable event, such as a sale or an exchange of property. The amount of realized gain from the sale or other disposition of property is the excess of the amount realized over the adjusted basis of the… …
4recognized gain or loss — The portion of realized gain or loss that is subject to income taxation. See also realized gain or loss …
5business gain or loss — n. Gain or loss resulting from sales or exchanges done in the course of business. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008 …
6long-term capital gain or loss — n. A gain or loss that occurs from the sale of capital assets that have been held for the required length of time, usually at least one year. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell.… …
7realized gain or loss — n. Actual and identifiable gain or loss received by selling property or an investment. See also recognize The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008 …
8chargeable gain or loss — chargeable gain/chargeable loss Under the Taxation of Capital Gains Act 1992, a company is subject to corporation tax on capital gains at the same rate as for the remainder of its profits but the use of revenue losses to offset gains and of… …
9extraordinary gain or loss — A gain or loss that is both unusual and infrequent; e.g., gain from sale of a significant segment of a business, loss resulting from an earthquake …
10extraordinary gain or loss — A gain or loss that is both unusual and infrequent; e.g., gain from sale of a significant segment of a business, loss resulting from an earthquake …
