- noun an amount of money made by selling a fixed asset or certain other types of property, such as shares, works of art, leases etc.
- noun money made by selling fixed assets or certain other types of property (such as shares, works of art, leases, etc.).
- (written as Capital Gain)The profit derived from exchanging a currency at a more favorable rate than the rate at which the currency was purchased. The term tends to refer to realized capital gains, or gains from a completed transaction, as opposed to an unrealized capital gain, which refers to the profit that would be generated from a potential transaction.