capital gain on shares

См. также в других словарях:

• 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 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

• 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

• capital gains tax — (CGT) When you sell a capital asset such as a property or shares, the profit is treated as a capital gain rather than income and is subject to Capital Gains Tax. This is the difference between the base cost (i.e. the acquisition cost) and the… …   Law dictionary

• 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

• Capital Gains Exposure - CGE — An assessment of the extent to which a stock fund or other similar investment fund s assets have appreciated or depreciated, which may have tax implications for investors. Positive exposure would mean that the assets in the fund have appreciated… …   Investment dictionary

• capital gains distribution — A distribution to the shareholders of a mutual fund out of profits from selling stocks or bonds, that is subject to capital gains taxes for the shareholders. Bloomberg Financial Dictionary ( cash) Euroclear Clearing and Settlement glossary… …   Financial and business terms

• capital gains distribution — (cash) Distribution of profits resulting from the sale of securities. Shareholders of mutual funds, unit trusts, or SICAVs are recipients of capital gain distributions, which are often re invested in additional shares of the fund …   Euroclear glossary

• Capital formation — Gross capital formation in % of gross domestic product in world economy Capital formation is a concept used in macroeconomics, national accounts and financial economics. Occasionally it is also used in corporate accounts. It can be defined… …   Wikipedia