指公司将投资资本资产产生的资本收益分配给公司股东。eb16

Distributions that are paid to a mutual fund's shareholders out of the capital gains of the company's investment portfolio.

Mutual fund capital gains distributions typically occur near the end of the calendar year and are taxable to the fund's shareholders.

This poses a problem for some mutual fund investors who make initial purchases of mutual funds near the end of a calendar year. Because they receive a capital gains distribution, they immediately receive taxable income and face a mutual fund NAV that is reduced from the distribution.