# Crystallization (crystallising)

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- Post ID: 591789
- Modified: 2023-07-25T20:59:50+00:00
- Language: en

## Definition

An asset is sold but repurchased at a later date, often on the same day. Such a transaction occurs for accounting policy and often also for tax policy considerations (a routine method used to change book values without changing beneficial ownership. An example of this occurs when a company needs to take a capital loss for a particular asset, but one believes it still represents a solid investment. Thus one sells the asset in or to a crystallise capital loss, but buys it back immediately). - See share buyback, balance sheet cosmetics, accounting, creative, factual design, price manipulation, market manipulation, Pairoff, ultimate factoring, wash sales. Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express consent! University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec. Professor Dr. Eckehard Krah, Dipl.rer.pol. E-mail address: info@ekrah.com https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk https://www.jung-stilling-gesellschaft.de/merk/ https://www.gerhardmerk.de/

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