capital gain

capital gain
The gain on the disposal of an asset calculated by deducting the cost of the asset from the proceeds received on its disposal. Under capital gains tax legislation the chargeable gain may be reduced by taper relief (or by indexation if the asset was purchased prior to 6 April 1998). Capital gains by companies are adjusted by indexation and are chargeable to corporation tax

Accounting dictionary. 2014.

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  • capital gain — see gain Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. capital gain …   Law dictionary

  • Capital gain — Capital Gains redirects here. For the radio show, see Capital Gains (radio show). A capital gain is a profit that results from investments into a capital asset, such as stocks, bonds or real estate, which exceeds the purchase price. It is the… …   Wikipedia

  • capital gain — ☆ capital gain n. profit resulting from the sale of capital investments, as stocks, real estate, etc …   English World dictionary

  • capital gain — /ˈkapital ˈɡein, ingl. ˈkæpɪt(J)lgeIn/ [loc. ingl., propr. «incremento di capitale»] loc. sost. m. inv. (econ.) plusvalenza, guadagno in conto capitale …   Sinonimi e Contrari. Terza edizione

  • capital gain — ► NOUN ▪ a profit from the sale of property or an investment …   English terms dictionary

  • capital gain — a financial gain made from selling fixed assets such as land, buildings, or a business at a price above the original purchase price. Glossary of Business Terms When a stock is sold for a profit, the capital gain is the difference between the net… …   Financial and business terms

  • 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 — When a stock is sold for a profit, it s the difference between the net sales price of securities and their net cost, or original basis. If a stock is sold below cost, the difference is a capital loss. The New York Times Financial Glossary * * *… …   Financial and business terms

  • capital gain —   plusvalenza   E la plusvalenza, o guadagno in conto capitale, realizzata in occasione della vendita di un attività finanziaria. E la parte del rendimento totale ascrivibile alla differenza tra prezzo di acquisto e prezzo di vendita. Secondo la… …   Glossario di economia e finanza

  • Capital-gain distributions — доходы, получаемые инвесторами взаимного фонда, от продажи выросших в цене активов фонда. См. также: Показатели деятельности взаимных фондов Финансовый словарь Финам …   Финансовый словарь

  • 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

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