GAIN

1. Increase in the value of an investment. A gain appears if the selling or disposition of the asset price is greater than the original purchase or acquisition price. Gross gain is the difference between the purchase price and sale price. Net gain refers to the difference between the purchase price and sell price, and also transaction expenses including commissions and other costs. A gain may either be realized and taxable, or unrealized and non-taxable.
2. Amount of an investor’s proceeds considered capital gains for taxation. It is the proceeds from selling the security less the security cost, plus most charges.

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