开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

Marina_0122 · 2020年02月23日

问一道题：NO.PZ2015121810000063 [ CFA II ]

  1. CFA II
  2. Portfolio

问题如下：

Which of the following statements regarding distributions made by ETFs is correct?

选项：

A.

Return-of-capital (ROC) distributions are generally not taxable.

B.

ETFs generally reinvest any dividends received back into the ETF’s holdings.

C.

A dividend distribution is a distribution paid to investors in excess of an ETF’s earnings.

解释：

A is correct. Return-of-capital distributions are amounts paid out in excess of an ETF’s earnings and serve to reduce an investor’s cost basis by the amount of the distribution. These distributions are generally not taxable.

请问B错在哪里？AC理解的
添加评论
1 个答案

丹丹_品职答疑助手 · 2020年02月23日

同学你好，本题考查tax issues 部分内容

In most markets, ETFs distributes their accumulated dividends； however，in some jurisdictions-notablly in Europe-ETFs may have sheare classes that acclumulate and automatically re-invest dividends into the fund.

大多数市场是要求ETF将underling的dividends分下去.这部分内容何老师课上有讲到，同学可以回顾下本节基础班内容。

  • 1

    回答

  • 0

    关注

  • 600

    浏览
相关问题

NO.PZ2015121810000063 问题如下 Whiof the following statements regarng stributions ma ETFs is correct? A.Return-of-capit(ROstributions are generally not taxable. B.ETFs generally reinvest any vin receivebainto the ETF’s holngs. C.A vinstribution is a stribution paito investors in excess of ETF’s earnings. A is correct. Return-of-capitstributions are amounts paiout in excess of ETF’s earnings anserve to reinvestor’s cost basis the amount of the stribution. These stributions are generally not taxable. roc为什么不用交税

2023-06-08 15:32 1 · 回答

NO.PZ2015121810000063 问题如下 Whiof the following statements regarng stributions ma ETFs is correct? A.Return-of-capit(ROstributions are generally not taxable. B.ETFs generally reinvest any vin receivebainto the ETF’s holngs. C.A vinstribution is a stribution paito investors in excess of ETF’s earnings. A is correct. Return-of-capitstributions are amounts paiout in excess of ETF’s earnings anserve to reinvestor’s cost basis the amount of the stribution. These stributions are generally not taxable. 老师您好，请问下ROC这个概念在课件哪里有提到？

2023-05-09 06:49 1 · 回答

NO.PZ2015121810000063 问题如下 Whiof the following statements regarng stributions ma ETFs is correct? A.Return-of-capit(ROstributions are generally not taxable. B.ETFs generally reinvest any vin receivebainto the ETF’s holngs. C.A vinstribution is a stribution paito investors in excess of ETF’s earnings. A is correct. Return-of-capitstributions are amounts paiout in excess of ETF’s earnings anserve to reinvestor’s cost basis the amount of the stribution. These stributions are generally not taxable. 老师，这题答案的解析那句话是什么意思呢？没有看明白。

2022-09-24 16:39 1 · 回答

NO.PZ2015121810000063 ETFs generally reinvest any vin receivebainto the ETF’s holngs. A vinstribution is a stribution paito investors in excess of ETF’s earnings. A is correct. Return-of-capitstributions are amounts paiout in excess of ETF’s earnings anserve to reinvestor’s cost basis the amount of the stribution. These stributions are generally not taxable. 求一下B涉及的知识点

2021-02-22 09:36 1 · 回答

C 为什么不对？

2020-11-03 12:59 1 · 回答