A category of assets that an entity holds and derives passive income (generally, tainted income) therefrom, including deposits with banks...
In different contexts, tainted income has different meanings. It may refer to passive types of income (passive income/ non-active income)...
In Australian parlance, it refers to an entity's income that relates to passive income, tainted services income, tainted sales income,...
Losses that result from assets/ investments whose value decreased/ depreciated but are still recognized on an entity's balance sheet (i.e.,...
The capital gains that an entity has not realized as it did not sell or dispose of its capital asset(s)-...
The capital gains that an entity realizes when it sells its capital asset(s)- that have already increased in value to...
The accounts receivable (A/Rs) considered "suspect" or suspicious (tainted) due to their association with an element of fraud, misuse or...
A receivable that is considered "suspect" or suspicious (tainted) due to their association with an element of fraud, misuse or...
A share capital account is tainted when an entity is prevented from transferring profits into that account (share capital) and...
A tax that an entity has to pay when it decides to untaint its “tainted” share capital account. A share...