holding period(Length of time that an individual holds a security. The New York Times Financial Glossary. 1. Period for which an asset must be held by its owner to claim the associated tax benefits. 2. Period for which a check is held before its amount is credited to its depositor's account. 3. Period (commonly up to 4 or 6 p.m.) for which a hotel room is kept reserved before its release to general availability. Also called hold time. BD)
capital loss(который возникает вследствие владения этими активами, а не их использования; противоположным является capital gain– доход от прироста стоимости активов)