Realization Event

/ˌriːəlaɪˈzeɪʃən ɪˈvɛnt/

Definitions

  1. (n.) An occurrence that causes the conversion of a contingent asset or liability into an actual asset or liability, often triggering legal or financial consequences.
    The sale of the property constituted a realization event, obligating the reporting of capital gains.

Forms

  • realization event
  • realization events

Commentary

A realization event often marks the point at which a legal or financial position becomes enforceable or reportable; precise definitions may vary by jurisdiction and context (e.g., tax law vs. contract law).

This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.

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