Значение слова "BED AND BREAKFAST DEAL" найдено в 2 источниках

BED AND BREAKFAST DEAL

найдено в "Financial and business terms"

bed and breakfast deal: translation

Selling shares one day and buying them back the next, for tax purposes at the end of the financial year. Exchange Handbook Glossary

* * *

The sale of a share and its repurchase shortly after the beginning of a new tax year. This allows shareholders to register a capital loss or profit for tax purposes while retaining ownership of the shares.

* * *

bed and breakfast deal UK US noun [C] (also bed and breakfasting [U]) FINANCE

► in the UK, an illegal arrangement in which someone sells shares on the last day of a financial year and buys them back the next day in order to pay less capital gains tax: »The bank also did a number of bed and breakfast deals, selling and repurchasing holdings to use up Mrs Ross's capital gains tax allowance.

найдено в "Investment dictionary"

Bed And Breakfast Deal: translation

In the United Kingdom, the practice whereby the holder of a security sells it at the end of the day on the last day of the financial year and buys it back the next morning. Arrangements are made between the holder of the security and the broker to accommodate the sale and repurchase.

A bed and breakfast deal is carried out to maintain an investment portfolio while minimizing capital gains taxes. Positions are closed out at the end of the year and immediately reopened on the first day of the new financial year. Because this practice intentionally seeks to limit capital gains taxes, tax authorities work to minimize the occurrence of bed and breakfast deals.

А Б В Г Д Е Ё Ж З И Й К Л М Н О П Р С Т У Ф Х Ц Ч Ш Щ Ъ Ы Ь Э Ю Я
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z