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Home > QFINANCE Dictionary > Definition of capital gains reserve

Definition of

capital gains reserve

Tax

Canadian tax benefit for customers' unpaid bills in Canada, a tax advantage given for money not yet received in payment for something that has been sold

capital gains reserve - Related Articles

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    -term liabilities. Their job is made more difficult by regulators who, after the current banking sector turmoil, can be expected to take a very conservative view of asset values. The result will be that insurers will have to hold much higher capital reserves—and this, again, will raise the price of annuities. From
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    description of the assets to be acquired, time frames for the investments, and benefits to be gained. A financial analysis is a required part of the capital appropriation request
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    the resources of the country efficiently. Their investments have also been particularly welcomed in companies such as Citigroup, Morgan Stanley, and Barclays, as other sources of capital were unavailable to these companies. For the future, there is concern in some circles whether these funds will simply be financial investment vehicles or if they will take an activist role in companies with the objective of gaining political clout for their countries
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  • Intellectual Capital

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    ’s reservation system is limited only by the number of people in the world. In a study of the chemical industry that examined 83 companies over 25 years, Baruch Lev, professor of accounting at New York University, found that R&D spending (one form of investment in intellectual capital) returned 25.9% pretax
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Definitions of ’capital gains reserve’ and meaning of ’capital gains reserve’ are from the book publication, QFINANCE – The Ultimate Resource, © 2009 Bloomsbury Information Ltd. Find definitions for ’capital gains reserve’ and other financial terms with our online QFINANCE Financial Dictionary.

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