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1492 terms

Glossary

Every term is defined twice: once the way a filing would put it, and once the way somebody would explain it to you across a table. The second one is usually the one that sticks.

Showing 1 term

Gain on disposal

Accounting
Also called: Profit on sale of a business

The difference between the net proceeds of selling a business or asset and its carrying amount in the accounts.

In plain terms

Cash that belongs to you and arrives once. It sits inside total earnings per share, which is why the year of a large sale looks like the cheapest year in a decade.

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Indian stock market glossary · Market Vidyalaya