| 单词 | roll-up fund |
| 释义 | > as lemmasroll-up fund a. Designating a type of (typically offshore) investment fund in which returns are reinvested to increase the capital value of the investor's holding, thus potentially deferring (and in some cases reducing) the tax payment on returns from the fund until partial or full encashment; of or relating to such a fund. Chiefly in roll-up fund. ΘΚΠ society > trade and finance > stocks and shares > stocks, shares, or bonds > [noun] > other investment funds investment fund1784 investment vehicle1920 I.R.A.1921 no-load1963 hedge fund1966 swap fund1966 offshore fund1969 roll-up fund1983 tokkin1985 PEP1986 rolled-up1987 1983 Financial Times 18 Jan. 7/4 A government consultative document on proposals to clamp down on international tax avoidance failed to mention offshore roll-up funds. 1989 European Investor Feb. 42/3 S icavs are barred from offering roll-up funds to investors, because the Government insists that dividends must be paid to investors on the nail, so that they can be taxed. 1994 Money Managem. Nov. 34/3 Gains on roll up funds may include accumulated interest which is chargeable to income tax on disposal. 2002 Investm. Adviser (Nexis) 19 Aug. It suggested an intermediate step of introducing an information provision regime for cash and bond funds and introducing roll up shares for equity funds only. < as lemmas |
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