Answer:
The following are considered to be capital gains:
The new value of a stock after the market closes.
The profit earned on the sale of an asset which has increased while it was owned.
Step-by-step explanation:
Capital gains typically refer to the increase in the value of an investment or asset when it is sold for a higher price than its original purchase price. The money lost when a stock is sold for less than it was purchased for is considered a capital loss, not a capital gain. Interest earned from a government bond is generally not classified as a capital gain but as interest income.