Gains
6 definitions

Gains

Differences between reserves held on surrendered or lapsed policies and cash values paid or reserves required on other forms of insurance taken by the insured instead of payment of cash value.

Gains

Differences between expense loading contained in the premiums for the period and expenses for the period.

Gains

Gains and losses from the sale of trading securities or fixed assets, and from unrealized holding gains and losses.

Gains

Increases in economic benefits and as such no different in nature from revenue.

Gains
as defined in CFA Glossary

Asset inflows not directly related to the ordinary activities of the business.

Gains

Increases in the institution's net assets from peripheral or incidental transactions. This is in contrast to revenues, which occur from the institution's ongoing major or central operations. Whether a transaction generates revenue or a gain depends on the relationship of the transaction to the institution's activities. For example, the sale of computers by a college store might be part of ongoing central activities, while the sale of surplus computers from administrative offices might be considered otherwise.

About this term

Gains has been defined 6 different ways in documents like Insurance Industry Glossary, Insurance Industry Glossary, FY 2012 CIIS Glossary, and 3 more.

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