Comhthéacs 'Déanfar na suimeanna is inlamhála mar asbhaintí as an gcomaoin, le linn ríomh a dhéanamh, chun críocha cánach gnó chan caipitiúil, ar an ngnó chan nó ar an gcaillteanas a d’fhabhraigh chuig pearsa aonair as diúscairt scaireanna ar tugadh, agus nár tarraingíodh siar, aon fhaoiseamh ina leith, a chinneadh gan féachaint don fhaoiseamh sin, ach amháin go ndéanfar, i gcás gur mó na suimeanna sin ná an chomaoin, iad a laghdú de mhéid atá comhionann leis an méid is lú díobh seo a leanas...' Tagairt "An tAcht Airgeadais, 2011, https://www.oireachtas.ie/documents/bills28/acts/2011/a611i.pdf [6.10.2016]"
Sainmhíniú selling, giving away, swapping or receiving compensation for the loss or destruction of shares Tagairt "Council-EN, based on 'Disposing of an asset', Gov.UK > Home > Money and tax > Capital Gains Tax https://www.gov.uk/capital-gains-tax/overview [11.3.2016]"
Nóta "See also: right to dispose of shares IATE:1074355 and transfer of shares IATE:1104297"
Sainmhíniú medical condition that can give way to the development of a disease Tagairt "COM-Terminology Coordination, based on: 'Predisponsing factors' (7.2.2022). Biology Online"