capital loss


capital loss
фин., учет капитальный убыток, потери капитала (потери при продаже капитальных активов, т. е. отрицательная разница между текущей ценой актива (или ценой его продажи) и ценой его покупки, возникшая из-за снижения рыночной стоимости актива)
Ant:
See:

* * *
капитальный убыток: убыток, возникший в результате продажи каких-либо капитальных активов (собственности) по цене, которая ниже цены их покупки (обесценение актива в силу износа, старения, порчи к такому убытку не относится); капитальный убыток может быть вычтен из суммы прироста капитала или обычных доходов до определенной законом суммы; см. capital gains tax;
* * *
капитальный убыток
* * *
капитальный убыток; убытки по статье основной капитал
. Разница между чистой стоимостью ценной бумаги и чистой ценой продажи, если данная ценная бумага продается с убытком . Словарь экономических терминов .

Англо-русский экономический словарь.

Смотреть что такое "capital loss" в других словарях:

  • capital loss — see loss Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. capital loss …   Law dictionary

  • Capital loss — The difference between the net cost of a security and the net sale price, if that security is sold at a loss. The New York Times Financial Glossary * * * capital loss capital loss ➔ loss * * *    Loss when the sale of an asset yields less than… …   Financial and business terms

  • capital loss — The difference between the net cost of a security and the sales price, if the security is sold at a loss. Also used in a more general context to refer to the market for stocks, bonds, derivatives and other investments. Bloomberg Financial… …   Financial and business terms

  • capital loss — noun the amount by which the purchase price of an asset exceeds the selling price; the loss is realized when the asset is sold (Freq. 1) • Hypernyms: ↑financial loss * * * noun : the excess of book value or cost over the amount realized from the… …   Useful english dictionary

  • Capital Loss — The loss incurred when a capital asset (investment or real estate) decreases in value. This loss is not realized until the asset is sold for a price that is lower than the original purchase price. A capital loss is essentially the difference… …   Investment dictionary

  • capital loss — allowable capital loss The excess of the cost of an asset over the proceeds received on its disposal. Both individuals and companies may set capital losses against capital gains to establish tax liability. Since 1994 indexation is no longer… …   Accounting dictionary

  • capital loss — allowable capital loss The excess of the cost of an asset over the proceeds received on its disposal. Both individuals and companies may set capital losses against capital gains to establish tax liability. Indexation is not permitted to create or …   Big dictionary of business and management

  • capital loss — loss from the sale of assets, as of bonds or real estate. [1920 25] * * * …   Universalium

  • capital loss — loss of equity …   English contemporary dictionary

  • capital loss — A tax term used in reference to a loss incurred in the sale or exchange of a capital asset. Beginning in 1988, the classification as to short or long term capital losses is no longer relevant …   Black's law dictionary

  • capital loss — A tax term used in reference to a loss incurred in the sale or exchange of a capital asset. Beginning in 1988, the classification as to short or long term capital losses is no longer relevant …   Black's law dictionary

Книги

Другие книги по запросу «capital loss» >>