The law generally requires a fund to make a capital gains distribution to shareholders if it sells a security for a profit that can't be offset by a loss.

法律通常需要一个基金，使资本收益分配给股东，如果它销售的安全为利润不能抵消损失。

youdao

Distribution of earnings to a company's shareholders paid from current or retained profit.

向公司的股东分发收益，从当期利润或留存利润中支付。

youdao

To profit distribution, it is important to overcome the illegal distribution and illegal anti-distribution in order to realize the maximization of shareholders' interests.

在利润分配问题上，要重点克服违法不分配利润和违法不分配利润两个问题，以实现股东利益的最大化。

youdao

In that backdrop, it only makes sense to increase the distribution directly to our shareholders.

FORBES: Pan American CEO: Strong Cash Flows Allow 150% Increase In Dividend

Income generated by these entities is essentially taxed twice: once at the company level, and later, upon distribution of dividends to shareholders.

FORBES: The Shady Side To S Corps

It said it would work with investors on a plan to make "a significant distribution of funds" available to shareholders on top of the share dividend payout for 2004.

BBC: Deutsche Boerse shareholders had opposed the LSE bid move