realised capital gains

realised capital gains
By revaluing assets such as property in the books of the company, a surplus is created which can be treated as a "paper" profit in the company's accounts, but which is treated as artificial unless the asset is sold, thereby realising a real cash profit.

Easyform Glossary of Law Terms. — UK law terms.

Игры ⚽ Поможем сделать НИР

Look at other dictionaries:

  • 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

  • capital gains tax — The tax levied on profits from the sale of capital assets. A long term capital gain, which is achieved once an asset is held for at least 12 months, is taxed at a maximum rate of 20% (taxpayers in 28% tax bracket) and 10% (taxpayers in 15% tax… …   Financial and business terms

  • capital gains tax — (CGT) When you sell a capital asset such as a property or shares, the profit is treated as a capital gain rather than income and is subject to Capital Gains Tax. This is the difference between the base cost (i.e. the acquisition cost) and the… …   Law dictionary

  • Capital accumulation — Most generally, the accumulation of capital refers simply to the gathering or amassment of objects of value; the increase in wealth; or the creation of wealth. Capital can be generally defined as assets invested with the expectation that their… …   Wikipedia

  • capital gain — see gain Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. capital gain …   Law dictionary

  • Organic composition of capital — Part of a series on Marxism …   Wikipedia

  • CGT — capital gains tax (CGT) Tax paid on the profits or gains made from the sale of fixed assets. Capital Gains Tax (CGT) The tax an individual is liable to on realised capital gains which accrue in a year of assessment during any part of which the… …   Financial and business terms

  • Productive and unproductive labour — were concepts used in classical political economy mainly in the 18th and 19th century, which survive today to some extent in modern management discussions, economic sociology and Marxist or Marxian economic analysis. The concepts strongly… …   Wikipedia

  • Aggregate demand — This article is about a concept in macroeconomics. For microeconomic demand aggregated over consumers, see Demand curve. In macroeconomics, aggregate demand (AD) is the total demand for final goods and services in the economy (Y) at a given time… …   Wikipedia

  • Investment management — is the professional management of various securities (shares, bonds etc.) and assets (e.g., real estate), to meet specified investment goals for the benefit of the investors. Investors may be institutions (insurance companies, pension funds,… …   Wikipedia

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”