ETF這個知識點在CFA考試重點,那關于這個知識點是什么意思呢?這個知識點的考題會怎么出呢?我們一起看看CFA一級中這個知識點的考題!
ETF是Exchange Traded Fund簡稱,交易所交易基金,是指在交易所進行交易的基金,一般是開放式基金的形式。那這樣的知識考試題是怎樣的?
Q. Which of the following financial products is least likely to have a capital gain distribution?
A Exchange traded funds.
B Open-end mutual funds.
C Closed-end mutual funds.
Solution
A is correct. Exchange traded funds do not have capital gain distributions. If an investor sells shares of an ETF (or open-end mutual fund or closed-end mutual fund), the investor may have a capital gain or loss on the shares sold; however, the gain (or loss) from the sale is not a distribution.
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