Financial and business terms. 2012.
Capital Gain — 1. An increase in the value of a capital asset (investment or real estate) that gives it a higher worth than the purchase price. The gain is not realized until the asset is sold. A capital gain may be short term (one year or less) or long term… … Investment dictionary
Paper gain (loss) — Unrealized capital gain ( loss) on securities held in portfolio, based on a comparison of current market price to original cost. The New York Times Financial Glossary … Financial and business terms
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 — 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
Paper Profit (Paper Loss) — Unrealized capital gain (or capital loss) in an investment. It is calculated by comparing the market price of a security to the original purchase price. Gains or losses only become realized when the security is sold. Investors commonly justify… … Investment dictionary
paper gain or loss — unrealized capital gain or loss on securities held in a portfolio based on a comparison of current market price to original cost. Bloomberg Financial Dictionary … Financial and business terms
Unrealized Gain — A profit that exists on paper, resulting from any type of investment. An unrealized gain is a profitable position that has yet to be cashed in, such as a winning stock position that remains open. A gain becomes realized once the position is… … Investment dictionary
Нереализованный прирост или потеря капитала — (UNREALIZED CAPITAL GAIN (или LOSS)) прирост или потеря капитала, который еще не был реализован путем продажи или обмена соответствующих финансовых активов и не является объектом налогообложения … Финансовый глоссарий
Rate of return — In finance, rate of return (ROR), also known as return on investment (ROI), rate of profit or sometimes just return, is the ratio of money gained or lost (whether realized or unrealized) on an investment relative to the amount of money invested.… … Wikipedia
Futures contract — Financial markets Public market Exchange Securities Bond market Fixed income Corporate bond Government bond Municipal bond … Wikipedia
