ウォッシュセールとは？
ウォッシュセール 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 “ウォッシュセール” Used in Practice?
ウォッシュセールで同じ証券を30日以内に再購入すると、米国税務当局は損失控除を認めません。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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ウォッシュセールとは？
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.
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