تعريف return of capital في الإنجليزية الإنجليزية القاموس.
A nontaxable distribution to shareholders that reduces their cost basis In general, a return of capital results when a fund distributes more income and gains during a year than it has actually earned
A distribution of cash resulting from depreciation tax savings, the sale of a capital asset or securities, or any other transaction unrelated to retained earnings
The portion of a REITs dividend in excess of taxable income Because REIT dividends are often higher than taxable income, principally due to depreciation, the amount by which the dividend exceeds taxable income is a return of capital to a shareholder, meaning thatC for a taxpaying shareholderC it does not create currently taxable ordinary income, but instead reduces the shareholders tax basis At the final sale of the shares, the difference between tax basis and final net sales price is recognizable as a capital gain To the extent the final capital gains rate is lower than interim ordinary income tax rates, REITs provide a tax shelter function for certain taxpaying investors, by allowing the deferral of tax on current cash received as dividends and taxing it at a lower rate upon disposition of the shares
A distribution of cash resulting from any transaction that is unrelated to retained earnings For example: depreciation tax savings, the sale of a capital asset or securities Usually distributed by Real Estate Investment Trusts (REITs)
A cash distribution resulting from the sale of a capital asset, sale of securities, or tax breaks from depreciation
For a long investment, when a portion of the quantity (for a bond) or net amount (for a stock) of an investment is returned to the buyer Returns of capital are tax-exempt distributions and reduce cost basis of an investment to a maximum of zero Below zero, any additional returns of capital are treated as capital gains distributions and are taxable
A cash distribution resulting from the sale of a capital asset, or securities, or tax breaks from depreciation
A fund distribution that exceeds earned income -- that is, a distribution that includes a portion of the investor's original principal Return of capital is sometimes distributed to maintain the level of the distribution when income is not adequate to do so It is generally not subject to taxes
A distribution of cash resulting from depreciation tax savings, the sale of a capital asset or of securities in a portfolio, or any other transaction unrelated to retained earnings
A distribution that is not paid out of earnings and profits It is a return of the investor's investment