capital gain

Erialasõnastikud

ID 696201 Viimati muudetud 22.08.2018

Valdkond accountancy & commercial arithmeticsstock exchange & capital market

kapitali kasvutulu eelistatud

kapitalikasum

capital gain eelistatud

holding gains

kapitalituru väärtuse kasv üle algselt makstud hinna, mis realiseerub vara tegelikul müümisel

a profit from sale of investments or property
an increase in the money value of capital asset such as buildings, land, or shares in a company. The gain may be realized, i.e. turned into money, when the asset is sold, but until then it remains an unrealized gain.

kapitali kasvutulu eelistatud

kapitalikasum

capital gain eelistatud

Näited

... promote the transfer of the enterprise to the employees, by reducing the taxation on the capital gain realized on the transfer of the shares to the employees, by waiving the registration fees, or through tax advantages for the granting of resources to employees for acquiring the enterprise ...

holding gains

Näited

All nominal holding gains or losses are excluded when measuring changes in insurance technical reserves. . . . 'they are not to be regarded as income from investment of the insurance technical reserves and they are not to be considered as change in the actuarial reserves and reserves for with-profit insurance`. The same applies for non-distributed holding gains.

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