- the amount by which the selling price of an asset exceeds the purchase price; the gain is realized when the asset is sold
- The capital gain realised by MC was EUR 9,3 million.
- The capital gain realised by MC was EUR 1566,4 million.
- The total capital gain realised by CGD was EUR 357,4 million.
- The tax advantage would only take effect in the event of a realised capital gain.
- Capital gain on sale of Contract Logistics to MGF, not yet recorded
- The capital gain realised by BPSM was estimated at EUR 310 million.
- Capital gain on transfer of Eurocargo, Air&Sea, Mitjavile and Lacombe
- Indeed, the additional documents demonstrate that the municipality has made a significant capital gain over a short period of time.
- If the capital gain from the placing of 3,75 million freenet shares is taken into account, group earnings in 2003 rose to EUR 160,4 million.
- Thus, a lower substitute tax on the gains realised from company reorganisations could be justified in principle as a technical measure to facilitate capital gain recognition.
- Indeed, the additional documents demonstrate that the municipality has made a significant capital gain over a short period of time. Consequently, it has not forgone potential revenues.
- The capital gain from the sale of CGD's stake in the Brazilian bank ITAÚ SA, which took place between 2000 and 2003.
- As there should be no step-up in the basis of company assets without company-level tax recognition, the revaluation surplus is a capital gain.
- The fourth and last transaction is the capital gain from the sale of CGD's stake in the Brazilian bank ITAÚ SA, which took place between 2000 and 2003.
- According to the information provided by the Italian authorities, nine banking groups realigned their assets pursuant to Article 26(26) of Law 350/2003, by payment of the substitute capital gain tax of 9 % (single realignment).