xiaoyemaohj
2022-02-03 22:30這道題目embedded gain 計算為1.197-0.02，那如果是embedded loss，是不計算0.02還是1.197=0.02？
所屬：CFA Level III > Private Wealth Management 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個回答
Chris Lan助教
2022-02-04 12:20
該回答已被題主采納
同學(xué)你好
這個分兩種情況討論：
It assumes that when capital losses are realized, sufficient capital gains from other investments exist so that the investor may deduct the losses in full. 假設(shè)當(dāng)資本損失實(shí)現(xiàn)時，存在足夠的其他投資的資本利得，投資者可以全額抵扣損失
If there are no gains, the deductibility of investment losses can result in an after-tax return that is higher than the pre-tax return. 如果沒有資本利得，投資損失的抵扣可能導(dǎo)致稅后回報高于稅前回報
你說的應(yīng)該是后一種情況，因此應(yīng)該是1.197+0.02
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