Gaois

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  1. ECONOMICS

    #630559

    IATE #1550410
    gnóthachan caipitiúil réadaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    realisierter Veräußerungsgewinn | realisierte Kapitalgesellschaft
    de
    Comment "XREF: Veräußerungsgewinn IATE:762180"
    realised capital gain
    en
    Definition profit that results from selling an asset for more than its initial purchase price Reference "Council-EN, based on: - 'capital gain', Investor Words, http://www.investorwords.com/706/capital_gain.html [28.4.2016] - 'capital gain', Investopedia, http://www.investopedia.com/terms/c/capitalgain.asp [28.4.2016]"
    Comment "A capital gain [ IATE:762180 ] is not realised until the asset which has increased in value is sold. If the asset is not sold, it is an unrealised capital gain [ IATE:1550409 ]. Note reference: Council-EN"
    plus-value de cession réalisée
    fr
    Definition bénéfice tiré de la vente d'avoirs et égal à la différence entre le prix de cession et la valeur à la date d'acquisition Reference "Revue française de comptabilité, Le régime fiscal et social des attributions gratuites d’actions encore modifié?, http://revuefrancaisedecomptabilite.fr/le-regime-fiscal-et-social-des-attributions-gratuites-dactions-encore-modifie/ [7.6.2018]"