冲销交易 是什么？
冲销交易 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 “冲销交易” Used in Practice?
如果在30天内回购相同证券，IRS不允许冲销交易损失的税务扣除。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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冲销交易 是什么？
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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