A realized capital gain is an investment that has been sold at a profit . An unrealized capital gain is an investment that hasn't been sold yet but would result in a profit if sold. Capital gain is often used to mean realized capital gain. A payment to investment company shareholders of profits realized on the sale of its securities . Equity funds usually pay out these amounts once a year, typically in December, while bond funds often include capital gains in their monthly distributions.
Many funds allow automatic reinvestment of capital gains, instead of distribution .
A tax assessed on profits realized from the sale of a capital asset , such as stock . The money paid to purchase a capital asset or a fixed asset . The sum of a corporation's long-term debt , stock and retained earnings . also called invested capital. Also, the market price of an entire company, calculated by multiplying the number of shares outstanding by the price per share. The discount rate used to determine the present value of a stream of future earnings .