单词
wash sale
释义
wash salenoun[C]FINANCE,STOCK MARKETuk
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asituationin which aninvestorsellsshares, etc. thenbuysthem back againalmostimmediately(alsowash trade)theillegalsituationwhen thebuyerandsellerofshares, etc. is the samepersonororganization. Thebuyingandsellingat the sametimegives theimpressionthat there is a lot oftradingactivityconnectedwith theshares, and mayincreasetheirprice:In awashtrade, norealchangeofownershipof the securities isinvolved.wash-sale rulearuleintroducedtostopinvestorssellingandbuyingbacktheirshares, etc. within a 30-dayperiodso that they cannotclaimthesaleas ataxloss:The wash-saleruleevenappliesif youbuynewsharesbefore yousellyourlosingones.(Definition ofwash salefrom theCambridge Business English Dictionary? Cambridge University Press)
Examplesofwash sale
wash saleThose shares have a basis of $52 per share: the $32 you paid, plus the $20washsaleadjustment.FromWikipediaThis example is from Wikipedia and may be reused under a CC BY-SA license.There is also no trade by trade accounting in futures, and nowashsalerules.FromWikipediaThis example is from Wikipedia and may be reused under a CC BY-SA license.Because of this basis adjustment, thewashsalerule usually does not have a significant impact.FromWikipediaThis example is from Wikipedia and may be reused under a CC BY-SA license.Awashsalecan take place at any time during the year.FromWikipediaThis example is from Wikipedia and may be reused under a CC BY-SA license.You sell it at a loss but then buy it back within thewashsaleperiod.FromWikipediaThis example is from Wikipedia and may be reused under a CC BY-SA license.Thus, the sale of the replacement stock (after its basis is adjusted) can also be identified as awashsaleif it meets the above defined criteria.FromWikipediaThis example is from Wikipedia and may be reused under a CC BY-SA license.These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors.#https://dictionary.cambridge.org//dictionary/english/wash-sale##
