Capital Gain

A capital gain is the increase realized when a capital asset is disposed of for more than its applicable tax basis, subject to local rules.

For reporting, proceeds alone do not determine the gain; adjusted cost basis and transaction-specific adjustments also matter. Holding period, asset type, jurisdiction, fees, corporate actions, and permitted identification methods can change the taxable treatment. Platform P&L is an account record rather than a tax determination, so users should reconcile statements and consult the rules that apply to them in their jurisdiction.