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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法律翻译亚明，毕业于欧洲顶尖的高级翻译学院，专注翻译各类与汽车与运输有关的法律文件。