bed and breakfast

bed and breakfast
An operation on the London Stock Exchange in which a shareholder sold a holding one evening and made an agreement with the broker to buy the same holding back again when the market opened the next morning. The object was to establish a loss, which could be set against other profits for calculating capital gains tax. In the event of an unexpected change in the market, the deal was scrapped. Tax changes have made such operations less attractive, as the time between sale and repurchase must now be more than 30 days for the shareholder to benefit in this way.

Accounting dictionary. 2014.

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  • Bed and breakfast — Bed and breakfast, also known as B B, is a term, originating in the United Kingdom, but now also used all over the world, for an establishment that offers accommodation and breakfast, but usually does not offer other meals. Typically, bed and… …   Wikipedia

  • bed and breakfast — bed and breakfasts also bed and breakfast 1) N UNCOUNT Bed and breakfast is a system of accommodation in a hotel or guest house, in which you pay for a room for the night and for breakfast the following morning. The abbreviation B&B is also used …   English dictionary

  • bed and breakfast — n B & B 1.) [U] the providing of a room for a night and breakfast in the morning, for example in a hotel ▪ Is there anyone who does bed and breakfast round here? ▪ bed and breakfast accommodation 2.) a private house or small hotel where you can… …   Dictionary of contemporary English

  • bed and breakfast — UK US noun (ABBREVIATION B & B, ABBREVIATION B and B) ► [U] a service that provides a room to sleep in for the night and a morning meal: »The price includes bed and breakfast and return flights. »bed and breakfast accommodation for 29 people …   Financial and business terms

  • Bed and Breakfast 62 — (Амстердам,Нидерланды) Категория отеля: Адрес: Kerkstraat 42, Амстердам центр города …   Каталог отелей

  • Bed And Breakfast 13 — (Санта Эуфемия Ламеция,Италия) Категория отеля: Адрес: Via del Mare 13, 88046 …   Каталог отелей

  • Bed and Breakfast 33 — (Norra Varalöv,Швеция) Категория отеля: Адрес: Varalövsvägen 68, 26296 Norra V …   Каталог отелей

  • Bed and breakfast — Saltar a navegación, búsqueda El “Bed and Breakfast” o B B es un alojamiento que ofrece “cama y desayuno” (tal como se traduce del inglés) por una tarifa conveniente. El concepto de B B nació en Europa pero en los años 60 se introdujo en Estados… …   Wikipedia Español

  • bed-and-breakfast — [bed ənd brek′fəst] adj. designating or of accommodations, as in a hotel or private home, in which breakfast is provided as part of the price n. an establishment featuring such accommodations: Also bed and breakfast …   English World dictionary

  • bed and breakfast — bed and break·fast loc.s.m.inv. ES ingl. {{wmetafile0}} formula alberghiera, diffusa spec. nei paesi anglosassoni, in base a cui privati cittadini offrono pernottamento e prima colazione a prezzi modici | la casa stessa in cui si pernotta:… …   Dizionario italiano

  • bed and breakfast — {{hw}}{{bed and breakfast}}{{/hw}}A locuz. sost. m. inv. Sistemazione alberghiera che comprende il pernottamento e la prima colazione | (est.) Pensione o casa privata che offrono tale sistemazione. B ¡ anche locuz. agg. inv.: trattamento bed and… …   Enciclopedia di italiano

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