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Long term capital gain |
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Long Term Capital GainGain on the sale of a capital asset which has been held for a specified time or longer. Long term capital gain is taxed at a special rate and not as ordinary income.Long term capital gainA profit on the sale of a security or mutual fund share that has been held for more than one year.Long term capital gain Similar MatchesCapital appreciation or depreciationCapital appreciation or depreciationThe increase or decrease in the value of the individual's investment in the property. Capital appreciationCapital appreciationSee: Capital growth Working capitalWorking capitalDefined as the difference between current assets and current liabilities (excluding short-term debt). Current assets may or may not include cash and cash equivalents, depending on the company. Capital sharesCapital sharesShares which entitle the holder to receive the capital appreciation from a split capital investment trust. The other type of shares in such a fund are income shares which receive the fund's income. Paid in capitalPaid in capitalCapital received from investors in exchange for stock, but not stock from capital generated from earnings or donated. This account includes capital stock and contributions of stockholders credited to accounts other than capital stock. It would also include surplus resulting from recapitalization. Further SuggestionsOvercapitalizationOther capital Return of capital Capital gain Capital expenditure Complete capital market Portfolio capital Capital intensive market capitalisation Capital inflow Capital market efficiency capital structure risk capital "Soft" capital rationing Contributed capital Capital adequacy ratio Planned capital expenditure program Morgan Stanley Capital International (MSCI) Capital gains Capitalism Human capital Capital gains distribution Capital formation Morgan Stanley Capital International Europe Index Capital-using |
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