Árfolyamnyereség

Árfolyamnyereség refers to the profit realized from the increase in the value of an asset between its purchase price and its selling price. This term is commonly used in finance and economics, particularly in relation to securities like stocks, bonds, and other investment instruments. When an investor sells an asset for more than they paid for it, the difference constitutes the árfolyamnyereség.

This gain is typically considered a capital gain. The tax implications of árfolyamnyereség vary significantly by jurisdiction and depend on factors such as the holding period of the asset (short-term vs. long-term gains) and the individual's tax bracket. Understanding árfolyamnyereség is crucial for investors to assess the profitability of their investments and to plan for tax liabilities.

Conversely, if an asset is sold for less than its purchase price, the resulting loss is known as an árfolyamveszteség, or capital loss. The concept of árfolyamnyereség is fundamental to investment analysis, as it directly impacts the overall return on investment. It is a key metric used to evaluate the performance of investment portfolios and financial markets.