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薛定谔的蝎子 · 2023年06月08日

这个考点在讲义哪里有提到？

  1. CFA II
  2. Portfolio

NO.PZ2015121810000063

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.

roc为什么不用交税

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1 个答案

王琛_品职助教 · 2023年06月10日

嗨，从没放弃的小努力你好：


1）roc为什么不用交税

ROC 是在 ETF 的 earnings 之外，额外支付给投资者的一笔钱。这笔钱相当于原始投资的返还而非盈利，所以通常情况下是不用交税的

所以 A 选项正确

C 选项相当于偷换了概念，正确的描述应该是 ROC distribution，而非 Dividend distribution

2）这个考点在讲义哪里有提到？

请参考基础班讲义墨迹版 P440

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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？

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C 为什么不对？

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