Tue 9 Feb 2010
ترجمه نامه امیرالمومنین علی علیه السلام به مالک اشتر نخعی
بر اساس ترجمه دکتر آیتی
توضیح سید رضی (قدس سره) مولف نهج البلاغه: این فرمان را برای مالک اشتر نخعی نوشت، هنگامی که او را امارت مصر و توابع آن داد.در آنهنگام که کار بر محمد بن ابی بکر آشفته شده بود.این فرمان از پرمحتواترین فرمانهاست و از دیگرنامههای او محاسن بیشتری در بردارد.
Sun 31 Jan 2010
What Does Capital Gain Mean?
1. An increase in the value of a capital asset (investment or real estate) that gives it a higher worth than the purchase price. The gain is not realized until the asset is sold. A capital gain may be short term (one year or less) or long term (more than one year) and must be claimed on income taxes. A capital loss is incurred when there is a decrease in the capital asset value compared to an asset's purchase price.
2. Profit that results when the price of a security held by a mutual fund rises above its purchase price and the security is sold (realized gain). If the security continues to be held, the gain is unrealized. A capital loss would occur when the opposite takes place.
Investopedia explains Capital Gain
1. Long-term capital gains are usually taxed at a lower rate than regular income. This is done to encourage entrepreneurship and investment in the economy.
2. Tax conscious mutual fund investors should determine a mutual fund's unrealized accumulated capital gains, which are expressed as a percentage of its net assets, before investing in a fund with a significant unrealized capital gain component. This circumstance is referred to as a fund's capital gains exposure. When distributed by a fund, capital gains are a taxable obligation for the fund's
منبع : www.investopedia.com