offset losses against gains

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• offset — n., adj. /awf set , of /; v. /awf set , of /, n., adj., v., offset, offsetting. n. 1. something that counterbalances, counteracts, or compensates for something else; compensating equivalent. 2. the start, beginning, or outset. 3. a short lateral… …   Universalium

• offset — verb ADVERB ▪ largely, substantially ▪ The carbon emissions are largely offset by planting trees. ▪ completely, exactly, fully ▪ more than …   Collocations 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

• Capital gains tax in the United States — In the United States, individuals and corporations pay income tax on the net total of all their capital gains just as they do on other sorts of income. Capital gains are generally taxed at a preferential rate in comparison to ordinary income.… …   Wikipedia

• 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

• Business and Industry Review — ▪ 1999 Introduction Overview        Annual Average Rates of Growth of Manufacturing Output, 1980 97, Table Pattern of Output, 1994 97, Table Index Numbers of Production, Employment, and Productivity in Manufacturing Industries, Table (For Annual… …   Universalium

• Industrial Review — ▪ 1994 Introduction       The period since 1990 was proving a difficult time for the older industrialized economies, which had suffered from prolonged recession at home, and also for the previously centrally planned economies of Eastern Europe… …   Universalium

• United Kingdom corporation tax — Throughout this article, the unqualified term pound and the £ symbol refer to the United Kingdom pound. Taxation in the United Kingdom This article is part of the series: Politics and government of the United Kingdom Central government …   Wikipedia

• Credit default swap — If the reference bond performs without default, the protection buyer pays quarterly payments to the seller until maturity …   Wikipedia

• literature — /lit euhr euh cheuhr, choor , li treuh /, n. 1. writings in which expression and form, in connection with ideas of permanent and universal interest, are characteristic or essential features, as poetry, novels, history, biography, and essays. 2.… …   Universalium