capital gain

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capital gain

n.
The amount by which proceeds from the sale of a capital asset exceed the original cost.

capital gain

n
(Accounting & Book-keeping) the amount by which the selling price of a financial asset exceeds its cost

cap′ital gain′


n.
profit from the sale of assets, as bonds or real estate.
[1920–25]
ThesaurusAntonymsRelated WordsSynonymsLegend:
Noun1.capital gain - the amount by which the selling price of an asset exceeds the purchase price; the gain is realized when the asset is sold
financial gain - the amount of monetary gain
References in classic literature ?
"A capital profit, -- four hundred per cent., Planchet."
"Our increased financial capacity, following the transformation of the portfolio over the last two years, allied to our current operational capacity, enables us to look forward with confidence in our ability to deliver capital profits and increased earnings," said Chief Executive Gerald Kaye.
Attending experts demanded the continuation of the exemption of exports profits, the cancelation of taxation duality, the exclusion of transferred profits in trade and industry as they are capital profits, and maintaining the tax exemption limit for natural persons and families, whose maximum yearly income stands below JD28,000.
The bill subjects capital profits to 15 per cent tax regardless of the sector.
Their advice is that a progressive tax rate should be levied first on capital profits. One of their arguments for introducing a progressive tax rates is the fact that from 2003 to 2006 when there was a progressive tax rate, the average growth rate was 4.2 percent and that when a flat tax rate was introduced in 2007 the growth rate dropped to 2.8 percent.
Workers' minimum wages are already way below the decent amount and HB 6152 will further cut income while increasing capital profits by saving on business costs.
The main objective is to make capital profits from purchasing emissions assets at appropriate prices.
The capital profits of Qalaa Holdings reached EGP 19.5m.
Businesses will be entitled to tax exemptions, 100 per cent ownership and 100 per cent repatriation of capital profits.
NewRiver chief executive David Lockhart said: "With increasing demand from all of the major supermarket groups for convenience stores substantially outstripping supply, the portfolio provides a very attractive opportunity to generate capital profits through the conversion of the public houses into convenience stores underpinned by an attractive cash on equity return from a FTSE 250 company."
Maduro said his first steps would be to lower prices of certain goods and limit capital profits to 15 to 30 per cent of revenues.

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