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  • Capital Gains Distribution

    Distribution of profits resulting from the sale of company assets.

  • Capital gains tax

    Capital gain tax is applicable to the sale of funds that are comprised of more than 10% fixed income; a tax of 30% on the capital gain from the fixed income portion of the fund. Capital gains consist of interest income plus any booked gains minus any booked losses.

  • Cash

    The proportion a fund invests in cash or other liquid assets such as deposit accounts or treasury notes which usually have a term that is less than 12 months.

  • Cash Dividend

    Distribution of cash to shareholders, in proportion to their equity holding. Ordinary dividends are recurring and regular.

  • Commodities

    An investment you can get your hands on, commodities are raw goods that will be used to make something else. Examples include wheat and oil. You can buy and sell commodities using futures contracts. Commodities are often hard to trade and can be very risky investments.

  • Corporate action

    A corporate action is an event announced by a corporate entity that usually results in material changes to the security issued by the company, and that might have a direct or indirect impact on shareholders. For example, an announcement of dividend payment could have a direct financial impact on shareholders while a stock split may have an indirect impact. A corporate action will usually be decided upon by the company's board of directors and require regulatory or investment holder approval. Corporate actions include name changes, dividend or coupon distributions, mergers and spin-offs, liquidations and many others.

    Corporate actions can be divided into 3 categories

    • Mandatory: events applicable to all shareholders and no action is required from their side.
    • Voluntary: events where shareholders may or may not participate, a response is required from them.
    • Mandatory with options: mandatory events where shareholders are given a chance to choose among several options. In case a shareholder does not submit the election, the default option will be applied.

  • Cumulative Total Return

    The return or yield on an investment or portfolio over a given period of time, expressed in non-annualized terms. For example, if the stock price of company ABC goes up to 120 from 100 over a period of 9 months and the company paid out a return of 5 in that period, then the cumulative total return in that period is 25%.

  • Currency Hedging

    Currency Hedging is a transaction that allows funds the opportunities to use different currencies to protect against currency fluctuations, as well as offering speculators the potential for capital gains. For funds the English term 'hedged' is often used.