What are gains (losses) on investments?

Gains (losses) on investments are recorded in the increase (decrease) in net assets from operations attributable to contractholders in the period in which they occur. Gains (losses) on investments Gains (losses) on investments are recognised as revenues or expenses on the transaction dates.

What is a long-term capital gain or loss?

A long-term capital gain or loss is the gain or loss stemming from the sale of a qualifying investment that has been owned for longer than 12 months at the time of sale. This may be contrasted with short-term gains or losses on investments that are disposed of in less than 12 months.

What are short-term gains & losses?

Short-term gains or losses arethose on assets that are held for a year or less before being sold. Long-term capital gains and losses resulting from the sale of assets that were held or owned for more than a year before being sold. Long-term gains are subject to tax rates up to 28% for sole proprietors and investors.

What are capital gains and losses in accounts receivable?

It might be the case with accounts receivable when a debt is owed to the business but is unlikely ever to be paid for one reason or another. Capital gains and losses come in two forms:long-term and short-term. Short-term gains or losses are those on assets that are held for a year or less before being sold.