roll-over of gains

roll-over of gains
реинвестирование прибылей

English-russian dctionary of contemporary Economics. 2014.

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  • roll-over relief — When certain business assets are sold and the consideration is used to acquire a new business asset, roll over relief may, at the election of the taxpayer, be available on any gain made at the election of the taxpayer on the disposal. The gain on …   Law dictionary

  • roll-over relief — replacement of business asset relief A relief from capital gains tax available on certain disposals in which the proceeds from the disposal of the asset are reinvested in a new business asset. Both the old and new asset must be business assets,… …   Accounting dictionary

  • roll-over relief — replacement of business asset relief A relief from capital gains tax available on certain disposals in which the proceeds from the disposal of the asset are reinvested in a new business asset. Both the old and new asset must be business assets,… …   Big dictionary of business and management

  • Capital gains tax — A capital gains tax (abbreviated: CGT) is a tax charged on capital gains, the profit realized on the sale of a non inventory asset that was purchased at a lower price. The most common capital gains are realized from the sale of stocks, bonds,… …   Wikipedia

  • Index Roll — A passive index investing strategy that is established by using a combination of index funds and long term equity anticipation securities (LEAPS). The investor must roll over a series of LEAP options in an attempt to gain exposure to a long term… …   Investment dictionary

  • Operation Barrel Roll — For other uses, see Barrel roll. Operation Barrel Roll Part of Vietnam War Date 14 December 1964 – 29 March 1973 Location Northeastern …   Wikipedia

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