ETF这个知识点在CFA考试重点,那关于这个知识点是什么意思呢?这个知识点的考题会怎么出呢?我们一起看看CFA一级中这个知识点的考题!

ETF是Exchange Traded Fund简称,交易所交易基金,是指在交易所进行交易的基金,一般是开放式基金的形式。那这样的知识考试题是怎样的?

Q. Which of the following financial products is least likely to have a capital gain distribution?

A Exchange traded funds.

B Open-end mutual funds.

C Closed-end mutual funds.

Solution

A is correct. Exchange traded funds do not have capital gain distributions. If an investor sells shares of an ETF (or open-end mutual fund or closed-end mutual fund), the investor may have a capital gain or loss on the shares sold; however, the gain (or loss) from the sale is not a distribution.


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