Betekenis van:
capital gain

capital gain
Zelfstandig naamwoord
  • vermogensaanwas
  • the amount by which the selling price of an asset exceeds the purchase price; the gain is realized when the asset is sold

Hyperoniemen


Voorbeeldzinnen

  1. The capital gain realised by MC was EUR 9,3 million.
  2. The capital gain realised by MC was EUR 1566,4 million.
  3. The total capital gain realised by CGD was EUR 357,4 million.
  4. The tax advantage would only take effect in the event of a realised capital gain.
  5. Capital gain on sale of Contract Logistics to MGF, not yet recorded
  6. The capital gain realised by BPSM was estimated at EUR 310 million.
  7. Capital gain on transfer of Eurocargo, Air&Sea, Mitjavile and Lacombe
  8. Indeed, the additional documents demonstrate that the municipality has made a significant capital gain over a short period of time.
  9. If the capital gain from the placing of 3,75 million freenet shares is taken into account, group earnings in 2003 rose to EUR 160,4 million.
  10. Thus, a lower substitute tax on the gains realised from company reorganisations could be justified in principle as a technical measure to facilitate capital gain recognition.
  11. Indeed, the additional documents demonstrate that the municipality has made a significant capital gain over a short period of time. Consequently, it has not forgone potential revenues.
  12. The capital gain from the sale of CGD's stake in the Brazilian bank ITAÚ SA, which took place between 2000 and 2003.
  13. As there should be no step-up in the basis of company assets without company-level tax recognition, the revaluation surplus is a capital gain.
  14. The fourth and last transaction is the capital gain from the sale of CGD's stake in the Brazilian bank ITAÚ SA, which took place between 2000 and 2003.
  15. According to the information provided by the Italian authorities, nine banking groups realigned their assets pursuant to Article 26(26) of Law 350/2003, by payment of the substitute capital gain tax of 9 % (single realignment).