Capital gain
301870
225908891
2008-07-15T23:36:08Z
Epbr123
1395162
Reverted edits by [[Special:Contributions/207.225.232.131|207.225.232.131]] to last version by Mark ok7 (using [[WP:HG|Huggle]])
{{redirect|Capital Gains|the radio show|Capital Gains (radio show)}}
A '''capital gain''' is a [[profit]] that results from the sale or exchange of a [[capital asset]]; such as "''stocks''", "''bonds''", or "''real estate''" which exceeds the purchase price. On the other hand a '''capital loss''' arises if the sale proceeds of a capital asset are less than the purchase price.
Capital gains arise in relation to real assets, such as [[property]], financial assets, such as [[shares]] or [[Bond (finance)|bonds]], and [[intangible assets]] such as [[goodwill_(accounting)|goodwill]].
Many jurisdictions impose a [[capital gains tax]] on capital gains of an individual or [[corporation]], although relief may be available to exempt capital gains in relation to holdings in certain assets such as significant [[common stock]] holdings, provide incentives for [[entrepreneurship]], or compensate for the effects of [[inflation]].
[[Category:Taxation]]
{{tax-stub}}
[[fr:Plus-value]]
[[it:Capital gain]]
[[ja:キャピタル・ゲイン]]
[[nl:meerwaarde]]
[[pl:Capital gain]]