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.

---

词条贡献者

资深译员Jeffrey，毕业于一所培养高级翻译以及跨文化事务专家的精英大学，专注翻译各种与建设工程诉讼有关的法律文件。