An investment’s capital gain or loss is an important component of its yield. read each statement about capital gains and indicate whether it is true or false. statement true false a capital gain results when the ending (sale) price is greater than the beginning (purchase) price. a capital gain decreases an investor’s yield. a capital gain of $345 means that an asset’s value has decreased by $345 since it was acquired. a negative capital gain, called a capital loss, results when the value of an investment decreases over the period it is held.