Traduction de «réalisation de gain » (Français → Anglais) :

profit-taking sale

unrealized exchange gains or losses | unrealized translation gains or losses

realized profit [ realized gain ]

paper gain | paper profit | unrealised gain

Definition: The essential feature is recurrent obsessional thoughts or compulsive acts. Obsessional thoughts are ideas, images, or impulses that enter the patient's mind again and again in a stereotyped form. They are almost invariably distressing and the patient often tries, unsuccessfully, to resist them. They are, however, recognized as his or her own thoughts, even though they are involuntary and often repugnant. Compulsive acts or rituals are stereotyped behaviours that are repeated again and again. They are not inherently enjoyable, nor do they result in the completion of inherently useful tasks. Their function is to prevent some o ...[+++]bjectively unlikely event, often involving harm to or caused by the patient, which he or she fears might otherwise occur. Usually, this behaviour is recognized by the patient as pointless or ineffectual and repeated attempts are made to resist. Anxiety is almost invariably present. If compulsive acts are resisted the anxiety gets worse. | anankastic neurosis obsessive-compulsive neurosis

realized exchange gains or losses | realized translation gains or losses

realized exchange gain/loss [ realized exchange gains or losses ]

capital gains or losses realised

taxes on lotteries,gambling and betting,other than those on winnings

E. whereas the Union needs to foster the mass adoption of cloud computing in Europe, as it constitutes a powerful driver for the growth of the European economy; whereas the study gives evidence of significant expected gains linked to its fast development;

(a) where the taxpayer would have made a gain — or, if the pre-reversion debt was not on account of capital, would have had income — (referred to in this paragraph as the “hypothetical gain or income”) attributable to a fluctuation in the value of a currency if the pre-reversion debt had been settled by the taxpayer’s having paid, immediately before the end of its last functional currency year, an amount equal to the principal amount (expressed in the currency in which the pre-reversion debt is denominated, which currency is referred to in this subsection as the “debt currency”) at that time, the taxpayer is deemed to make a gain or to h ...[+++]ave income, as the case may be, for the reversionary year equal to the amount determined by the formula

(a) where the taxpayer would have made a gain — or, if the pre-transition debt was not on account of capital, would have had income — (referred to in this paragraph as the “hypothetical gain or income”) attributable to a fluctuation in the value of a currency if the pre-transition debt had been settled by the taxpayer’s having paid, immediately before the end of its last Canadian currency year, an amount equal to the principal amount (expressed in the currency in which the pre-transition debt is denominated, which currency is referred to in this subsection as the “debt currency”) at that time, the taxpayer is deemed to make a gain or to ...[+++]have income, as the case may be, for the taxation year equal to the amount determined by the formula

It would seem grossly unfair to tax the nominal gains of those realizing interest income but not tax the nominal gains of those realizing capital gains, particularly because capital gains are often unanticipated and heavily concentrated among upper income individuals and will have benefited from deferral.