capital gain

• Le gain réalisé lors de la vente d'un actif capital, comme des actions, des obligations ou un bien immobilier, lorsque le prix de vente dépasse le prix d'achat.

The profit realized from the sale of a capital asset, such as stocks, bonds, or real estate, where the selling price exceeds the purchase price.

1. Profit from asset saleB2formal

   The profit realized when an asset, such as stocks, real estate, or bonds, is sold for a higher price than its purchase cost.

   Plus-value

   • He reported a significant capital gain from selling his shares.
   • The tax rate on long-term capital gains is lower than on short-term ones.
   • She calculated her capital gain after selling the investment property.

2. Taxable financial increaseB2formal

   The increase in value of an asset that is subject to taxation when the asset is sold.

   Plus-value imposable

   • The government revised the rules for reporting capital gains.
   • You must declare any capital gain on your annual tax return.
   • Losses can offset capital gains to reduce your tax liability.