Accounting Terms – Page 40

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Tainted Receivable

A receivable that is considered "suspect" or suspicious (tainted) due to their association with an element of fraud, misuse or...

Share Capital Tainting

A share capital account is tainted when an entity is prevented from transferring profits into that account (share capital) and...

Untainting Tax

A tax that an entity has to pay when it decides to untaint its “tainted” share capital account. A share...

Tainted Receivables

The receivables that are considered "suspect" or suspicious (tainted) due to their association with an element of fraud, misuse or...

Tainted Capital Gains

The capital gains that an entity realizes but cannot distribute tax-free to its shareholders/ owners. This inability to distribute the...

Hybrid

A financial instrument that combines the characteristics of both equity and debt (or both equity instruments and debt instruments). A...

Hybrid Security

A security that has the features of debt and equity securities or combines such securities together. A typical hybrid security...

CGT

It stands for capital gain tax; a tax that an entity pays on capital gains- that is, gains arising from...

Capital Gain Tax

A tax that an entity pays on capital gains- that is, gains arising from selling an asset/ investment that has...

Capital Gains

The gains that an entity earns on the sale/ disposal of an asset (in economic terms, a capital asset) which...