Capital gains definition

Capital gains means appreciation in the value of trust assets for which a market value may be determined with reasonable certainty after deduction of investment losses, taxes, expenses incurred in the sale of trust assets, any costs of the operation of the trust, examination expenses, and any audit expenses.

Capital gains. (i) means, with respect to any entity, capital gains (as determined in accordance with GAAP) that are calculated with respect to the sale of capital stock or assets of such entity and which sale gave rise to a sale event and the calculation of profit allocation and (ii) will be equal to the amount, adjusted for minority interests, by which (x) the net sales price of such capital stock or assets, as the case may be, exceeded (y) the net book value (as determined in accordance with GAAP) of such capital stock or assets, as the case may be, at the time of such sale, as reflected on our company’s consolidated balance sheet prepared in accordance with GAAP; provided, that such amount shall not be less than zero.

Capital gains means, in any year, the aggregate of all increases in Available Capital that are derived from realized gains on NYGB investments that occur in that year, expressed in dollars.

Examples of Capital gains in a sentence

• The Manager acknowledges and agrees with the Trustee that the Manager reserves and retains the power and authority to value the assets of the Funds either directly or through an agent appointed by the Manager, including the determination of the Series Net Asset Value of the Fund, Series Net Asset Value per Unit and the computation of Net Income and Net Realized Capital Gains for distribution purposes for each of the Funds in accordance with Applicable Laws.

• The Subscriber's current instructions regarding the disposition of distributions by the Fund are as follows (please initial as appropriate): Capital Gains Re-invest Forward to Client Dividend Income Re-invest Forward to Client Interest Income Re-invest Forward to Client These instructions may be changed prior to the close of business on any valuation date on which a distribution is expected.

• As part of their service JBS are responsible for providing an Annual Nominee Report based as at the end of the appropriate tax year, which also includes a Composite Tax Voucher and Capital Gains Tax report for the previous tax year.

• The Government of the United Kingdom of Great Britain and Northern Ireland and the States of Guernsey have agreed upon the following provisions which shall form an integral part of the Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the States of Guernsey for the Elimination of Double Taxation with respect to Taxes on Income and on Capital Gains and the Prevention of Tax Evasion and Avoidance (“the Agreement”).

• Capital Gains- Capital gains realised on the disposal of participation could benefit from the participation exemption regime if all the requirements described above are satisfied.

More Definitions of Capital gains

Capital gains and “Capital Losses” will mean gains or losses from the Disposition of Bonds but will not include Market Discount Gain.

Capital gains. Information For Residents Of South Carolina For each of the Funds, the amount of capital gains distribution which is from assets held two or more years can be determined by multiplying each capital gain distribution from your year-end statement by the appropriate percentages: --------------------------------------------- --------------------------------- -------------------------------------- FUND May 30, 1997 Distribution November 7, 1997 Distribution ------------------------- ----------------------------- --------------------------------------------- --------------------------------- -------------------------------------- Nations Balanced Assets Fund 5.80% 17.51% --------------------------------------------- --------------------------------- -------------------------------------- Nations Capital Growth Fund 46.05% 40.53% --------------------------------------------- --------------------------------- -------------------------------------- Nations Disciplined Equity Fund 0.00% 22.75% --------------------------------------------- --------------------------------- -------------------------------------- Nations Emerging Growth Fund 33.38% 21.24% --------------------------------------------- --------------------------------- -------------------------------------- Nations Equity Income Fund 37.09% 51.39% --------------------------------------------- --------------------------------- -------------------------------------- Nations Equity Index Fund 8.97% 13.84% --------------------------------------------- --------------------------------- -------------------------------------- Nations Georgia Intermediate Municipal Bond - 99.04% Fund --------------------------------------------- --------------------------------- -------------------------------------- Nations Global Government Income Fund 0.00% - --------------------------------------------- --------------------------------- -------------------------------------- Nations Intermediate Municipal Bond Fund - 100.00% --------------------------------------------- --------------------------------- -------------------------------------- Nations International Equity Fund - 100.00% --------------------------------------------- --------------------------------- -------------------------------------- Nations International Growth Fund - 100.00% --------------------------------------------- --------------------------------- -------------------------------------- Nations Managed Index Fund 0.00% - -----------------------------...

Capital gains means (A) the amount of the Company’s net realized capital gains (realized capital gains less realized capital losses) on a cumulative basis from the Effective Date to the end of each calendar year, less (B) any unrealized capital depreciation at the end of such calendar year.

Capital gains means gains or profit realized on the sale or exchange of a capital asset, or the excess of proceeds over cost, or other basis, from the sale of a capital asset.¶

Capital gains means appreciation in the value of

Capital gains. For the purposes of Article 14 shares of a company the property of which consists principally of immovable property situated in Bangladesh shall be deemed to be immovable property situated therein.

Capital gains means the excess of the gains from sales or