You can then sell your mutual fund shares for a profit.

你可以通过抛售你的共同基金股份来获利。

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The 1.3% increase in fourth-quarter net worth included gains in corporate equities, household real estate, and mutual fund shares.

第四季度家庭净值1.3%的增长中包括企业股票、家庭房地产和共同基金持股的收益。

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The Mutual European fund is more geographically balanced and has less than 10% of its assets in energy shares. BP isn't listed among the top 25 holdings.

欧洲共同基金在地域方面比较均衡，能源股资产占比不足10%，前25大重仓股中也没有英国石油公司。

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Form 1099-B, long used to report stock and mutual fund-sales prices, will be expanded in 2011 (2012 for mutual-fund shares) to include the cost or other basis of stock and mutual-fund shares sold or exchanged during the year.

WSJ: Calculating Cost Basis to Get Easier

To be fair, mutual fund investors should be liable for capital gains only when they actually sell their mutual fund shares.

FORBES: Capital Idea

In the mutual fund context, ownership of shares in an equity mutual fund is generally considered the equivalent of owning equities.

FORBES: Pensions Perilously Binging Upon Hedge Funds, Funds of Funds and Funds of Funds of Funds (March 20, 2007)