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Capital Gains |
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Capital gainsProfits an investor makes from the sale of real estate or investments.Capital GainsGains realized from the sale of capital assets. Generally, the difference between cost and selling price, less certain deductible expenses. Used mainly for income tax purposes.Capital Gains Similar MatchesCapital appreciationCapital appreciationSee: Capital growth Cost of limited partner capitalCost of limited partner capitalThe discount rate that equates the after-tax inflows with outflows for capital raised from limited partners. Capitalized interestCapitalized interestInterest that is not immediately expensed, but rather is considered as an asset and is then amortized through the income statement over time. Dedicated capitalDedicated capitalTotal par value (number of shares issued, multiplied by the par value of each share). Also called dedicated value. Capital asset pricing modelCapital asset pricing modelA model for generating expected equity returns. It is based on the premise that returns are the reward for taking on risk, and that risk can be split into two types: stock-specific risk and market risk.Since stock-specific risk can be mitigated by diversification policies, investors should not be compensated for taking this on. Expected returns should only be a function of the share's response to returns on the market as a whole, which is given by the share's beta. Further SuggestionsHard capital rationingCapital depreciation Morgan Stanley Capital International Europe Index Investment Company with Variable Capital Capital account issued share capital Total capitalization Capital inflow Capital market imperfection venture capital capitalisation issue Capital intensive Capital expenditures Venture Capital Capital market line (CML) Capital asset pricing model (CAPM) Capital stock capital movement Capital Capital shares Capital turnover Capital intensity Capital account surplus Capital gains tax overcapitalised |
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