capital gain dividend

A taxable payment to a mutual-fund shareholder.

• The payment is the shareholder’s proportional share of the net capital gains realized by securities sales from the mutual fund’s portfolio.

— Also termed capital-gain distribution.

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词条贡献者

译者黎川，毕业于世界顶级翻译学院，擅长翻译各种与专利与技术诉讼相关的法律文件。