Finance English
Investment

O que e Venda de compensação?

Venda de compensação 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 “Venda de compensação” Used in Practice?

A Receita Federal dos EUA não permite dedução fiscal de perdas de wash sale se houver recompra em 30 dias.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

O que e Venda de compensação?

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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