A capital gain is a profit that results from the sale or exchange of a capital asset; such as "stocks", "bonds", or "real estate" which exceeds the purchase price. Capital asset has two related meanings in the fields of accounting and financial economics On the other hand a capital loss arises if the sale proceeds of a capital asset are less than the purchase price.

Capital gains arise in relation to real assets, such as property, financial assets, such as shares or bonds, and intangible assets such as Goodwill. Property is any physical or virtual entity that is owned by an individual In financial markets, a share is a Unit of account for various financial instruments including Stocks Mutual funds Limited partnerships In Finance, a bond is a Debt security, in which the authorized issuer owes the holders a debt and is obliged to repay the principal and Interest Intangible assets are defined as identifiable non-monetary Assets that cannot be seen touched or physically measured which are created through time and/or effort and that are Goodwill is an Accounting term used to reflect the portion of the book value of a business entity not directly attributable to its Assets and liabilities

Many jurisdictions impose a capital gains tax on capital gains of an individual or corporation, although relief may be available to exempt capital gains in relation to holdings in certain assets such as significant common stock holdings, provide incentives for entrepreneurship, or compensate for the effects of inflation. A capital gains tax (abbreviated CGT) is a Tax charged on Capital gains the profit realized on the sale of a non-inventory Asset that was purchased A corporation is a separate legal entity usually used to conduct business A voting share (also called common stock or ordinary share) is a share of Stock giving the Stockholder the right to vote on matters Entrepreneurship is the practice of starting new Organizations or revitalizing mature Organizations particularly new Businesses generally in response to identified In economics inflation or price inflation is a rise in the general level of prices of goods and services over a period of time