- realized capital gain
- доход от прироста капитала
Большой англо-русский и русско-английский словарь. 2001.
realized capital gain
Смотреть что такое "realized capital gain" в других словарях:
capital gain or loss — n. The profit or loss realized when a capital asset is sold. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008 … Law dictionary
Capital Gain — 1. An increase in the value of a capital asset (investment or real estate) that gives it a higher worth than the purchase price. The gain is not realized until the asset is sold. A capital gain may be short term (one year or less) or long term… … Investment dictionary
capital gain — For income tax purposes, a gain realized only from sale or exchange of capital assets. A taxable gain is conditioned upon the presence of a claim of right to the alleged gain and the absence of definite obligation to repay or return that which… … Ballentine's law dictionary
capital gain — The profit realized on the sale or exchange of a capital asset. I.R.C. No. 1201. The gain is the difference between the cost or the adjusted basis of an asset and the net proceeds from the sale or exchange of such asset … Black's law dictionary
capital gain — The profit realized on the sale or exchange of a capital asset. I.R.C. No. 1201. The gain is the difference between the cost or the adjusted basis of an asset and the net proceeds from the sale or exchange of such asset … Black's law dictionary
capital gain — noun the amount by which the selling price of an asset exceeds the purchase price; the gain is realized when the asset is sold (Freq. 3) • Hypernyms: ↑financial gain … Useful english dictionary
gain — n 1: an increase in value, capital, or amount compare loss capital gain: a gain realized on the sale or exchange of a capital asset (as a stock or real estate) ca·su·al·ty gain: a gain realized by an insured because property insurance benefits… … Law dictionary
Capital gains tax in Australia — Capital Gains Tax (CGT) in Australia applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most… … Wikipedia
unrealized capital gain/loss — An increase/decrease in the value of a security that is not real because the security has not been sold. Once a security is sold by the portfolio manager, the capital gains/losses are realized by the fund, and any payment to the shareholder is… … Financial and business terms
Capital gains tax — A capital gains tax (abbreviated: CGT) is a tax charged on capital gains, the profit realized on the sale of a non inventory asset that was purchased at a lower price. The most common capital gains are realized from the sale of stocks, bonds,… … Wikipedia
gain — A profit on a securities transaction recognized by selling a security for more than the security originally cost. The gain is the difference between the cost and the sale. Bloomberg Financial Dictionary * * * ▪ I. gain gain 1 [geɪn] … Financial and business terms
