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Capital gain is an economic concept defined as the profit earned on the sale of an asset which has increased in value over the holding period. An asset may include tangible property, a car, a business, or intangible property such as shares. A capital gain is only possible when the selling price of the asset is greater than the original purchase ...
The return may consist of a capital gain (profit) or loss, realised if the investment is sold, unrealised capital appreciation (or depreciation) if yet unsold. It may also consist of periodic income such as dividends, interest, or rental income. The return may also include currency gains or losses due to changes in foreign currency exchange rates.
Capital gains in the Czech Republic are taxed as income for companies and individuals. The Czech income tax rate for an individual's income in 2010 is a flat 15% rate. Corporate tax in 2024 is 21%. Capital gains from the sale of shares by a company owning 10% or more is entitled to participation exemption under certain terms.
When capital loss occurs then a special tax rate is given. The benefit of this is that the sale of an asset is the amount by which the taxes are reduced (tax shield). When there are capital gains and losses in the same year, the two values are then combined so that capital loss reduces and the taxes are paid on the capital gains.
Baraha is a word processing application for creating documents in Indian languages. It was developed by Sheshadrivasu Chandrasekharan with an intention to provide a software to enable and encourage Indians use their native languages on the computers. Baraha was first released in Kannada in 1998 and later on in other Indian languages. Baraha can ...
The biggest customer for these Kannada software was the Government of Karnataka. [2] Each of this Kannada software was developed using a specific format and hence portability of data across applications proved to be difficult. A Kannada document written and saved using one application could not be opened in the other.
The origin of this word cannot be conclusively attributed to Malayalam or Tamil. Congee, porridge, water with rice; uncertain origin, possibly from Tamil kanji (கஞ்சி), [7] Telugu or Kannada gañji, or Malayalam kaññi (കഞ്ഞി). [citation needed] Alternatively, possibly from Gujarati, [8] which is not a Dravidian language.
Once the capitalist has deducted fixed and variable operating costs of (say) $20 (leather, depreciation of the machine, etc.), he is left with $10. Thus, for an outlay of capital of $30, the capitalist obtains a surplus value of $10; his capital has not only been replaced by the operation, but also has increased by $10.