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Corporate & Institutional Glossary

Cable Address Cable Transfer Call Option Cancellation Of Certificates Capital Gain Capital Lease Capital Stock Cash Against Documents (C.A.D) Cash Concentration Cash Dividend Certificate Certificate Of Acceptance (Delivery And Acceptance) Certificate Of Origin Certificated Shares Charter Party Classified Common Stock Clean Draft Collecting Bank Collection, Documentary Commercial Invoice Commercial Risk Common Carrier Community Property Compensated Contracts Compensation Confirmation Consignment Constructive Receipt Consul Consular Declaration Consular Invoice Contract Contract Date Conversion Convertibility Correspondent Bank Countervailing Duty Country Risk Cover Cross Rate Currency Option Currency Swaps Custodian Custodian To Minor Custody Customer Deadlines Customs Customs House Broker

Capital Gain Generally speaking, this is the difference between the sales price of the relinquished property less selling expenses and the adjusted basis of the property.

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