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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
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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。

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C 为什么不对？

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