Qu'est-ce que Vente de compensation ?
Vente de compensation 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 “Vente de compensation” Used in Practice?
L'IRS interdit la déduction fiscale des pertes issues d'une vente de compensation si le même titre est racheté dans les 30 jours.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
Learn “Vente de compensation” Free with Termify
Master Vente de compensation and 4,071+ professional terms with native pronunciation, IPA transcriptions and career quizzes. 100% free, forever.
Download Free for iOSFrequently Asked Questions
Qu'est-ce que Vente de compensation ?
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?
Termify is a 100% free professional English app that teaches Vente de compensation and 4,071+ other industry terms with native pronunciation, IPA transcriptions and career quizzes. Available on iOS in 23 languages. No subscription, no credit card required.
Last updated: