Return of Capital Distribution

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A return of a capital distribution is a distribution that is not from the corporation's earnings and profits. The distribution is not taxable, but reduces the basis of the stock. Distributions in excess of basis are taxed as capital gain.

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No references found			93-2, Determination, Disclosure, and Financial Statement Presentation of Income, Capital Gain, and Return of Capital Distributions by Investment Companies, provides guidance on financial reporting by investment companies for shareholder distributions, including returns of capital. Investment company accounting; rescission of APB statements by Volkert, Linda A. / Journal of Accountancy A return of capital distribution does not necessarily reflect the fund's investment performance and should not be considered "yield" or "income. Pioneer Diversified High Income Trust (NYSE Amex: HNW) Required ... by Business Wire Return of capital distributions are reported as a reduction to gross dividends and distributions to arrive at net investment income reported under generally accepted accounting principles. Kayne Anderson Energy Development Company Announces Distribution of ... by Business Wire			Retirement Annuity Retirement Protection Act of 1994 Retirement Relief Retiring a Bill Retiro Retiro automatico Retorno actual Retorno ajustado por exposicion a un riesgo Retorno esperado Retorno libre de riesgo Retorno nominal Retorno sobre la inversion Retorno sobre las ventas Retorno sobre o investimento Retorno superior al mercado Retorno total Retracao do credito Retracement Retractable Bond retreatment bond Retribuzione annua garantita retrospective appraisal Return Return If Exercised Return of Capital Return of Capital Distribution Return on Assets Return on Capital Employed Return on Capital Gains Return on Common Equity Return on Common Stock Equity return on equity Return on Gross Invested Capital return on investment Return on Investment Capital Return on Net Assets Return On Revenue Return on Sales Return on Total Assets Return-to-maturity expectations Returned Without Action Reu Reuters Revaluation revaluation clause revaluation lease revaluation or reevaluation Revaluo Revenu des investissements Revenu disponible Revenu du capital dividends			return load Return loss Return loss Return Loss Calibration Artifact Return Loss Measuring Set Return Loss Module return mains Return Management System return match return match return match return match return match return matches return matches return matches return matches return matches Return Material Return Material Authorization Return Material Credit Memorandum Return Material Disposition Report Return Material Tag Return Merchandise Authorization return money paid out Return My Serve Return Not Later Than Date Return of an Organized Electrical Rhythm Return Of Army Reparables Return of capital Return of Capital Distribution Return of Christ Return of Christ Return of Forces to Germany Return of Indigenous Cultural Property Return of investment Return of investment Return of items Return of Neurological Function Return of Premium Return of Qualified Afghans Return of Qualified African Nationals Return of service Return of service Return of service Return of service Return of Service Obligation return of spontaneous circulation return of spontaneous circulation Return of the Champions Return of the Dead Return of the Dragons Return of the Heraclids Return of the Heraclids Return Of The Jedi Return Of The Jedi Special Edition Return of the Jets Return of the Joker Return of the King Return Of The Living Acid Return of the living dead

Financial Dictionary

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