en

holding gains

1

Terminological databases

EKI terminibaas Esterm

ID 696201 Last modified 22.08.2018
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Domain accountancy & commercial arithmeticsstock exchange & capital market
kapitali kasvutulu preferred
capital gain preferred
  • 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 preferred
kapitalikasum
capital gain preferred
Usage examples
  • ... 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
Usage examples
  • 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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