Joe
2022-05-13 13:23老師,美國(guó)有constructive sale的說法,equity monetization的hedging會(huì)不會(huì)引起taxable event ?
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(gè)回答
Chris Lan助教
2022-05-13 13:53
該回答已被題主采納
同學(xué)您好
Hedging the risk of the position could trigger a taxable event. 對(duì)沖頭寸風(fēng)險(xiǎn)可能會(huì)引發(fā)應(yīng)稅事件
If you no longer bear the risk of the investment, you have essentially sold the position. 如果你不再承擔(dān)投資風(fēng)險(xiǎn),(視為)你實(shí)際上已經(jīng)賣出了頭寸
即,如果不再承擔(dān)任何價(jià)格風(fēng)險(xiǎn),那就視為賣出,就會(huì)產(chǎn)生應(yīng)稅事件。
