gains
11Gains — außerbetriebliche Erträge, ⇡ Conceptual Framework …
12gains — n. profit geɪn n. profit; asset; achievement; addition, increase v. acquire; earn; add; purchase …
13gains — [plural noun] profits, earnings, prize, proceeds, revenue, takings, winnings …
14Foreign currency transaction gains and losses — Gains or losses resulting from the effect of exchange rate changes on transactions denominated in currencies other than the functional currency (for example, a U.S. enterprise may borrow Swiss francs or a French subsidiary may have a receivable …
15windfall gains and losses — Gains and losses arising from actual or prospective receipts that differ from those originally predicted or from changes in the net present value of the receipts as a result of differences in discount rates …
16windfall gains and losses — Gains and losses arising from actual or prospective receipts that differ from those originally predicted or from changes in the net present value of the receipts as a result of differences in discount rates …
17Capital 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,… …
18Capital 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… …
19Capital gains tax in the United States — In the United States, individuals and corporations pay income tax on the net total of all their capital gains just as they do on other sorts of income. Capital gains are generally taxed at a preferential rate in comparison to ordinary income.… …
20capital gains tax — n [C, U] (in Britain) a tax on the profits people make from selling investments (= things in which they have invested money), such as shares or property. * * * Tax levied on gains realized from the sale or exchange of capital assets. Though… …
