Net

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Net

The gain or loss on a security sale as measured by the selling price of a security less the adjusted cost of acquisition.

Net

Profit or loss on a transaction. For example, in the sale of an asset, one calculates the net by taking the sale price and subtracting the outlay for buying or producing the asset. If the net is positive, one has made a profit; if it is negative, one has suffered a loss.

net

1. For the closing transaction in a security, the difference between net proceeds from the sale and the total outlay for the purchase.
2. See net income.
References in periodicals archive ?
Sales and purchases are not netted and are reported in the statement of cash flows as investing activities.
To limit these risks, many financial institutions enter into netting contracts under which the payment obligations between two parties, or among several parties, are netted so that each party to the netting contract is required or entitled to make or to receive only a single payment that is the net of all of that party's transactions.
In the Institute's view, an equitable tax policy demands that mutually offsetting overpayments and underpayments be netted before the application of the statutory interest rates.