Gewinnrealisierung

German

Etymology

Gewinn (profit) +‎ Realisierung (realization)

Pronunciation

  • IPA(key): [ɡəˈvɪnʁealiˌziːʁʊŋ]
  • Hyphenation: Ge‧winn‧re‧a‧li‧sie‧rung

Noun

Gewinnrealisierung f (genitive Gewinnrealisierung, plural Gewinnrealisierungen)

  1. (finance, accounting) profit realization (the process of converting paper profits from an investment into actual cash by selling the asset)
    Die Gewinnrealisierung am Jahresende führte zu einer deutlichen Erhöhung der Liquidität.
    The profit realization at the end of the year led to a significant increase in liquidity.
    Steuerliche Gründe können eine vorzeitige Gewinnrealisierung sinnvoll machen.
    Tax reasons can make a premature profit realization sensible.

Declension

Synonyms

Antonyms

  • Verlustrealisierung (the act of selling an asset to lock in a financial loss)
  • Buchgewinn (unrealized profit; a gain that exists only on paper)

Coordinate terms

  • Anschaffungskosten (acquisition costs; the original price paid for an investment)
  • Steuerpflicht (tax liability; the obligation to pay tax on realized gains)
  • Haltefrist (holding period; the time an investment is held before realization)
  • Rechnungslegung (financial reporting; the systematic recording of financial transactions)

References