Equity Subordinated to all other claims on income, earnings, or assets The equity tranche. Capital Accumulated assets or advantages used for economic or political gain "The president lacks the political capital to override their objections" (The Economist). Equity Fairness, impartiality, or justice ...
Debt:(0.1)D(0.1)rdDEquity:(0.1)E(0.1)(NOI-rdD)Total:(0.1)(D+E)=(0.1)VL(Initialcost)(0.1)rdD+(0.1)(NOI-rdD)=(0.1)NOI(ExpectedReturn)8 MM’sArbitragePricingArgument:Sincebothinvestmentssameexpectedreturn:(0.1)NOI,theymusthavethesameinitialcost,i.e.samevalueV,sothatno...
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If the investment has been sold – assuming there was a profit (i.e. sale price > purchase price) – the “realized” capital gain becomes a form of taxable income. On the other hand, an investment that has not yet been sold is an “unrealized” capital gain, which is not taxable. ...
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If the investor sells the shares at market value, the ending capital is $3,500. The capital gain on this investment is then equal to the ending capital minus the initial capital, for a capital gain of $1,000 ($3,500 - $2,500 = $1,000). ...
gain on sale of disposal是I/S表中的项目,而不是一种现金流哦 具体会计处理上,如果一项资产的账面剩余价值carrying value和卖出获得的现金收入(proceeds received from sale of equipment)有差异,那这个差异就是公司的gain/loss, 会计记账上,资产下的cash: +总共收到的现金收入(proceeds received from sale of ...
A capital gain refers to the increase in the value of a capital asset that is realized when it is sold. In other words, a capital gain occurs when you sell an asset for more than what you paid to purchase it. The Internal Revenue Service (IRS) taxes individuals on capital gains under...
Noun1.capital gain- the amount by which the selling price of an asset exceeds the purchase price; the gain is realized when the asset is sold financial gain- the amount of monetary gain Based on WordNet 3.0, Farlex clipart collection. © 2003-2012 Princeton University, Farlex Inc. ...
equity interest are disposed of. Nevertheless, the remaining equity interest could be taken into account if there was a change of intention from trading stock to capital assets after the dispute, provided that the deemed gain up to the date of change has been chargeable to...