持有收益是在核算期内由于资产和负债价格的变化而给资产及负债的所有者所带来的收益,前提是在该时期内持有资产而未对资产做任何方式的改变。包括对诸如固定资产、土地和金融资产等的收益,以及生产者持有的各种类型的存货带来的收益。
持有收益率 Buy-and-Hold Return ; BHR
买入并持有收益 BHR ; buy and hold return
和买入并持有收益 buy and hold return ; BHR
持有期收益率 holding period return ; Holding Period Yield ; Horizon Yield ; HPY
未实现的持有收益 Unrealized holding gains
持有期收益 HPR ; Holding Period Return
持有期回报/收益率 Holding Period Return/Yield
买入并持有超额收益率 BHAR
并持有超额收益率 BHAR
鉴于其识别与计量上的困难,各国税法上都没有单独确认股权转让中的持有收益。
None of developed countries recognize gain of pure holding due to the difficulty in its calculation.
在这种情况下,持有收益率4%左右的美国国库券来规避经济大幅衰退仍然是值得的。
It may still be worth holding Treasury bonds yielding around 4% as a hedge against a sharp economic downturn.
Evercore客户曾持有收益率为5 - 7%的澳大利亚公司债和收益率为8 - 9%的巴西债券,而不是持有收益率近乎零的美国国债。
Evercore clients owned Australian corporate bonds paying between 5% and 7% and Brazilian bonds paying 8% to 9% instead of U.S. Treasuries yielding almost nothing.
Because of the way that we deal with taxes and mutual funds, you can get a tax bill for gains that were realized by the investment manager turning over the portfolio even though you might not have held the shares during the period when the gains were realized.
因为共同基金的收益还涉及到缴税的问题,所以你会有张税单,上面写着基金的收益部分该缴多少税,即使在实现收益的期间,你并不持有基金股份,但还是要缴税
应用推荐