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حسابداری و مالی::
سود سرمایهای
* Capital Gains Distributions.
When a fund sells a security that has increased in price, the fund has a capital gain.
At the end of the year, the fund distributes these capital gains, minus any capital losses, to investors.
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اقتصاد::
سود سرمایه
These models incorporate historical time, inventories, capital gains and inflation accounting.
The capital gains that have accrued or that have been realized in the process of credit-induced speculation may induce some households to spend more on consumption than they would otherwise have done.
For instance, the US consumer boom in the late 1990s, and the lack of household saving in both the United States and Canada ever since, have been attributed to rising equity prices and then to rising housing prices.12 For a given flow income, rising stock-market prices generate increased consumption out of capital gains or out of larger wealth.
Consumption rises because of capital gains and larger wealth.
If the central bank were to decide to set interest rates on long-term bonds at a lower level, a similar phenomenon would arise: bond holders would benefit from a capital gain that could induce them to increase their consumption relative to regular income.
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