All realized and unrealized gains or losses on contributions receivable are accounted for under the Annual Programme Fund, unless required to maintain the Working Capital and Guarantee Fund.

Abolition of taxes on realized capital gains increased the sales of shares enormously. International equity funds stepped in, providing companies with urgently needed liquidity while disentangling the traditional ownership network.

There are no income, estate or capital gains taxes.

Realized exchange gains and losses are charged to miscellaneous income and operating expense accounts, accordingly.

Gains arising from the revaluation of non euro cash and bank amounts are treated as realized

That method includes actual income received from dividends and interest, as well as realized capital gains and losses, and takes into account changes in the market value of the investments and the timing of cash flow.

Abolition of taxes on realized capital gains increased the sales of shares enormously. International equity funds stepped in, providing companies with urgently needed liquidity while disentangling the traditional ownership network. Germany, Inc. is on its last legs.

Projections indicate that there is a great danger that the gains realized will not be sustainable in the future.

(5) researching and drafting the systems on the distribution of state owned capital gains and the operation budget of state owned capital

Initial budget caps applied at the beginning of the year had been lifted by the fourth quarter, thanks to large exchange gains realized the previous year.

Developing countries' alleged gains from capital market liberalization have been widely discussed (although recent studies raise some doubts about these benefits). Nevertheless, the global gains from allowing freer flows of unskilled labor (even temporarily), let alone the benefits to developing countries, far outweigh the benefits from capital market liberalization.

Income, capital gains or losses and any associated expenses will be credited or debited to the Revolving Credit Fund as received.

Unrealized exchange gains are not recorded as income, but set aside in accounts payable on the grounds of prudence until realized at which point they would be treated as income.

Gains arising from the revaluation of non dollar cash and bank amounts are treated as realized, with the exception of euro cash and bank deposits where such gains are also set aside in accounts payable, pending utilization in the restoration of purchasing power to projects with euro expenditures.

A distinction is drawn between realized gains and losses resulting through the conduct of transactions in other than United States dollars and gains and losses resulting from the re statement of non United States dollar assets and liability values to an equivalent dollar value as at 31 December 2004.

For these funds, where contributions are received, programmed and disbursed almost exclusively in United States dollars, any realized gains and both realized and unrealized losses from the revaluation of non United States dollar assets and liabilities, are recorded through table 1 and the programmable fund balance adjusted accordingly.

By using existing local enterprises, the investor can benefit from local knowledge and contacts while the local partner gains from access to capital, technology and training.

70. Requests the Secretary General to redeploy any savings realized during the biennium as a result of reform measures and efficiency gains from within the Economic Commission for Africa to the subregional centres

11. Any cash balances in the Revolving Credit Fund would be invested and the income and capital gains or losses added to or substracted from the Fund.

Efficiency gains

Efficiency gains

The Committee trusts that improved results of the United Nations Office at Vienna in efficiency gains and an improved working environment will be realized once the reorganization and the asbestos removal project are completed.

All realised and unrealised gains or losses on contributions receivable are accounted for under the Annual Programme Fund, unless required to maintain the Working Capital and Guarantee Fund.

For the Industrial Development Fund, other than the general pool, and from the last biennium for trust funds, interest earned from the investment of funds, net of bank charges, realized exchange gains, realized and unrealized losses is represented as a liability within accounts payable other . As at 31 December 2004, the amounts were as follows

Some of these methods are extremely costly in terms of political capital, but they are essential if anti poverty gains are not to be overwhelmed by this savage virus.

A recent study found that taxing capital gains and dividends as ordinary income, subject to a maximum 28 rate on long term capital gains (the pre 1997 rate), could finance a cut in the corporate tax rate from 35 to 26 . Such a change would reduce corporations incentives to move investments abroad or shift profits to low tax jurisdictions, while increasing the progressivity of tax outcomes by shifting more of the burden of corporate taxation from labor to capital owners.

The second conclusion is that the gross gains fees, trading profits, and capital gains to the winners (perhaps 800 billion from this year s M amp A s) greatly exceed the perhaps 170 billion in net gains. Governments have a very important educational, admonitory, and regulatory role to play people should know the risks and probabilities, for they may wind up among losers of the other 630 billion.

The second conclusion is that the gross gains fees, trading profits, and capital gains to the winners (perhaps 800 billion from this year s M A s) greatly exceed the perhaps 170 billion in net gains. Governments have a very important educational, admonitory, and regulatory role to play people should know the risks and probabilities, for they may wind up among losers of the other 630 billion.

110. Reiterates its request to the Secretary General to redeploy to the subregional development centres any savings realized during the biennium as a result of reform measures and efficiency gains from within the Economic Commission for Africa

20. As a policy, successive budgets have increased a variety of taxes and fees for government services a capital gains tax on property sales by non Bermudians was introduced in 1995.

I never realized it.

J. Efficiency measures and gains

A distinction is drawn between realized gains and losses resulting through the conduct of transactions in other than euros and the savings resulting from the settlement of United States dollar obligations from prior years at a different euro rate of exchange.

74. It was recalled that in its resolution 52 220, the General Assembly decided that any savings realized during the biennium as a result of reform measures and efficiency gains from within ECA should be redeployed to the subregional centres.

Some argue that China needs to adjust its exchange rate to prevent inflation or bubbles. Inflation remains contained, but, more to the point, China s government has an arsenal of other weapons (from taxes on capital inflows and capital gains taxes to a variety of monetary instruments) at its disposal.

To respond to inflation by increasing interest rates would simply compound the difficulties of high prices with high unemployment and an even less competitive exchange rate. Direct interventions, restrictions on short term capital inflows, capital gains taxes, and stabilizing prudential banking regulations will all have to be considered.

Spanish banks speculated on a continuing increase in real estate prices, which would bring large capital gains to their customers. Indeed, they often lent homeowners more than 100 of the underlying property s value.

The gains for receiving countries could be enormous, given that the export earnings derived from outsourcing are often accompanied by a number of related advantages, including FDI, human capital formation and knowledge spillover.

The gains are also not always permanent  women who lose jobs in internationally mobile labour intensive industries face difficulties in obtaining employment in the more capital intensive industries that may replace them.5

This expectation was not realized.

I never realized how much.

Then I realized the truth.

And still... I never realized...

I realized it too late.

Thaksin s supposedly legal tax planning, which allowed him to pay zero capital gains tax on the billion dollar sale of his flagship telecom company, Shin Corporation, in 2006, offended the rising urban professional classes.