Once you sell an asset, capital gains become “realized gains.” During the time you own an asset, they are called “unrealized gains,” and you won’t owe capital gains taxes if you don’t sell. What’s considered a capital gain?
A common form of long-term investing occurs when company A invests largely in company B and gains significant influence over company B without having a majority of the voting shares. In this case, the purchase price would be shown as a long-term investment.常见的长期投资为，A公司对B公司投入...
A common form of long-term investingoccurswhen company A invests largely in company B and gains significant influence over company B without having a majority of the voting shares. In this case, the purchase price would be shown as a long-term investment. 常见的长期投资为,A公司对B公司投入大...
A common form of long-term investing occurs when company A invests largely in company B and gains significant influence over company B without having a majority of the voting shares. In this case, the purchase price would be shown as a long-term investment. 常见的长期投资为,A公司对B公司投入...
months. Available for sale long-term investments are recorded at cost when purchased and subsequently adjusted to reflect their fair values at the end of the reporting period. Unrealized holding gains or losses are kept as "other comprehensive income" until the long-term investment has been sold....
12 months. Available-for-sale long-term investments are recorded at cost when purchased and subsequently adjusted to reflect their fair values at the end of the reporting period.Unrealized holding gains or lossesare kept as "other comprehensive income" until the long-term investment has been sold...
Adjusted PTC, a non-GAAP measure, is defined by the Company as pre-tax income from continuing operations attributable to The AES Corporation excluding gains or losses of the consolidated entity due to (a) unrealized gains or ...
atheir supplementary capital (tier-two capital) to meet the BIS requirements. When banks use the cushion of unrealized gains to make bad loan charges, the weakening of the stock market would force banks to find other financing sources to meet the BIS requirements. Since the issuance of subordi...
But current law taxes only realized capital gains, because there are the problems of valuation and liquidity for unrealized capital gains taxation. The ... Tae,Uk,Min - 《Seoul Tax Law Review》 被引量: 0发表: 2006年 EQUILIBRIUM PRICING, TAX CLIENTELES, MARGINAL TAX RATES, AND TERM PREMIUMS...
Over the long term, due to the wonderful force of compound interest we will likely end up with a large amount of capital gains. If/when those gains are realized, we may be taxed or have ACA subsidies reduced. This impact increases with time. ...