Gain en capital

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• 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

• Capital-gain distributions — доходы, получаемые инвесторами взаимного фонда, от продажи выросших в цене активов фонда. См. также: Показатели деятельности взаимных фондов Финансовый словарь Финам …   Финансовый словарь

• 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 loss — The difference between the net cost of a security and the net sale price, if that security is sold at a loss. The New York Times Financial Glossary * * * capital loss capital loss ➔ loss * * *    Loss when the sale of an asset yields less than… …   Financial and business terms

• capital loss — The difference between the net cost of a security and the sales price, if the security is sold at a loss. Also used in a more general context to refer to the market for stocks, bonds, derivatives and other investments. Bloomberg Financial… …   Financial and business terms

• capital — I. noun Etymology: Middle English capitale, from Anglo French capital, capitel, from Late Latin capitellum small head, top of column, diminutive of Latin capit , caput head more at head Date: 13th century the uppermost member of a column or… …   New Collegiate 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 gain — see gain Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. capital gain …   Law dictionary

• Capital Immatériel — Le capital immatériel est un élément sans substance physique et ayant une valeur positive pour l organisation . Afin de donner une connotation comptable au terme, il est possible d utiliser la notion d actif immatériel. Les actifs intangibles… …   Wikipédia en Français