| 单词 | negative gearing |
| 释义 | > as lemmasnegative gearing negative gearing n. Finance (a) Australian and New Zealand, the practice of borrowing money and investing it so as to make a loss that is tax deductible, esp. by investing in property that does not generate enough revenue to pay back the interest on the loan; (b) chiefly British, (in a company) a situation in which the ratio of bank borrowings to shareholders' funds is low (also called low gearing). ΚΠ 1983 Austral. Financial Rev. 8 June 12/1 This practice of negative gearing, that is, borrowing more than can be covered from rental income after other outgoings, came under a cloud when the taxation authorities in Victoria began refusing deductions for interest payments where they considered there was negative gearing directed at subsequent capital gain. 1989 Daily Tel. (Nexis) 14 Feb. 28 Mr Whitten says Jourdan has negative gearing and plans ‘bolt-on’ acquisitions to its core businesses. 1994 Herald (Glasgow) (Nexis) 14 Dec. 16 The group's financial position strengthened in the period with continuing high earnings enhancing the balance sheet. There was negative gearing and a healthy cash inflow at the half-year. 2001 Canberra Times (Nexis) 7 June c1 Negative gearing, salary sacrifice and setting up companies have reduced the burden on very high income earners, increasing the relative burden on the middle. < as lemmas |
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