net capital gain


net capital gain
нетто-прирост стоимости капитала

Специализированный англо-русский словарь бухгалтерских терминов. .

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  • 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 — 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 — 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 — 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

  • Long-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… …   Investment 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

  • 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 — cap·i·tal 1 adj [Latin capitalis, from caput head, a person s life (as forfeit)] 1 a: punishable by death capital murder b: involving execution a capital case 2 [Medieval Latin capitalis chief, principal, from Latin …   Law dictionary

  • net — adj [Anglo French, clean, pure, from Latin nitidus bright, neat, from nitēre to shine]: remaining after deduction of all charges, outlay, or loss the net proceeds compare gross Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 …   Law dictionary

  • net after-tax gain — capital gain after income taxes have been paid. Bloomberg Financial Dictionary …   Financial and business terms