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Investment

ما هو صفقة غسيل؟

صفقة غسيل A securities transaction in which an investor sells a security at a loss and repurchases a substantially identical security shortly before or after, typically to claim a tax loss. Often disallowed by tax authorities.

Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

How is “صفقة غسيل” Used in Practice?

تمنع مصلحة الضرائب خصم خسائر الصفقات المغسولة إذا تم إعادة شراء الورقة المالية خلال 30 يومًا.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

ما هو صفقة غسيل؟

A securities transaction in which an investor sells a security at a loss and repurchases a substantially identical security shortly before or after, typically to claim a tax loss. Often disallowed by tax authorities.

Where can I learn this term for free?

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