From Longman Business Dictionarycapital gainˌcapital ˈgain [countable] FINANCETAX profit that is made when an asset is sold for more than it cost, or more than its BOOK VALUEMuch of its profit increase came from the sale of an office building for a capital gain of FF1.3 billion.The group realized a capital gain of SKr100 million on the sale of its laundry and textile units.You may incur a capital gain (=make a capital gain that will be taxed) every time you transfer money from one mutual fund to another. → gain
