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capital budget
capital consumption
capital cost allowance
capital deepening
capital expenditure
capital formation
capital gain
capital gains distribution
capital gains reserve
capital gains tax
capital goods
capital inflow
capital-intensive
capital lease
capital letter
capital levy
capital loss
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capital gains reserve

cap·i·tal gains re·serve


noun 
Definition:
 
deferred unrealized capital gain: amounts corresponding to unrealized capital gains deferred to later years for tax purposes

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