Adjusted for the incentive fee accrual related to net
unrealized capital gains, the net investment income per share was USD0.
Interestingly enough, the paper also notes that if the
unrealized capital gains in estates were simply taxed as capital gains but the estate tax were abolished, most people with smaller estates would end up with a higher tax bill.
As on 30 June 2010,
unrealized capital gains available in books of accounts of NIT-SEF stand at Rs 8.
2 billion in
unrealized capital gains on insurers' investments, the industry's surplus increased 21.
Domestically, banks'
unrealized capital gains from equity holdings, and the government's budget surplus, have both turned into deficit.
A CPA/financial planner should look for charts offered by these services, including those that compare the stock to a benchmark over time and record the user's
unrealized capital gains.
Chuo Trust said its pretax profit will come to 110 billion yen, up 20 billion yen from its initial forecast, as it sold a part of its securities holdings with
unrealized capital gains during the same period.
Mutual funds with low turnover have large
unrealized capital gains.
First, the savings-as-percentage-of-GDP statistics commonly cited have their fair share of problems, not the least of which is their failure to include
unrealized capital gains as savings.
As a result of the stock market decline over 1990-92, however, the drop in
unrealized capital gains has caused tier 2 capital to fall below the Basle Accord ceiling of 100 percent of tier 1 capital (chart 11).
