TERMIUM Plus®
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UNREALIZED CAPITAL GAIN [2 records]
Record 1 - internal organization data 2015-09-10
Record 1, English
Record 1, Subject field(s)
- Investment
Record 1, Main entry term, English
- tax-deductible dividend
1, record 1, English, tax%2Ddeductible%20dividend
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The tax-deductible dividends decrease the fair market value of the shares, or in some cases increase the cost of the shares, to the point where the unrealized capital gain on the shares is reduced. 1, record 1, English, - tax%2Ddeductible%20dividend
Record 1, French
Record 1, Domaine(s)
- Investissements et placements
Record 1, Main entry term, French
- dividende déductible d’impôt
1, record 1, French, dividende%20d%C3%A9ductible%20d%26rsquo%3Bimp%C3%B4t
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Les dividendes déductibles d’impôt réduisent la juste valeur marchande des actions ou, dans certains cas, augmentent le coût des actions, à un point tel que le gain en capital non réalisé sur ces actions s’en trouve réduit. 1, record 1, French, - dividende%20d%C3%A9ductible%20d%26rsquo%3Bimp%C3%B4t
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2011-04-11
Record 2, English
Record 2, Subject field(s)
- Investment
- Stock Exchange
- Taxation
Record 2, Main entry term, English
- unrealized gain
1, record 2, English, unrealized%20gain
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- unrealized capital gain 2, record 2, English, unrealized%20capital%20gain
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Profits that have not become actual. The gains are realized when the security or other instrument on which there has been a gain is sold for a profit. 1, record 2, English, - unrealized%20gain
Record number: 2, Textual support number: 1 OBS
unrealized(capital) gain : terms usually used in the plural("unrealized gains, ""unrealized capital gains"). 3, record 2, English, - unrealized%20gain
Record 2, Key term(s)
- unrealized gains
- unrealized capital gains
Record 2, French
Record 2, Domaine(s)
- Investissements et placements
- Bourse
- Fiscalité
Record 2, Main entry term, French
- plus-value latente
1, record 2, French, plus%2Dvalue%20latente
see observation, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Donnez des valeurs mobilières dont les plus-values latentes sont importantes : donateurs ou donataires, vous échapperez à l'impôt sur les plus-values en 2004 et vous réduirez le montant de [l'impôt] si vous donnez en pleine propriété. 2, record 2, French, - plus%2Dvalue%20latente
Record number: 2, Textual support number: 1 OBS
plus-value latente : terme habituellement utilisé au pluriel («plus-values latentes»). 3, record 2, French, - plus%2Dvalue%20latente
Record 2, Key term(s)
- plus-values latentes
- plus value latente
- plus values latentes
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Inversiones
- Bolsa de valores
- Sistema tributario
Record 2, Main entry term, Spanish
- ganancia no realizada
1, record 2, Spanish, ganancia%20no%20realizada
feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 OBS
ganancia no realizada: término utilizado generalmente en plural ('ganancias no realizadas'). 2, record 2, Spanish, - ganancia%20no%20realizada
Record 2, Key term(s)
- ganancias no realizadas
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