ONTOLOGY EXPLORER
tax lot
<https://spec.edmcouncil.org/fibo/ontology/BE/OwnershipAndControl/CorporateOwnership/TaxLot>
プロパティと値
| プロパティ | 値 |
|---|---|
| type | Class |
| label | "tax lot" |
| subClassOf | FinancialAsset |
| subClassOf | _:c14n759 |
| definition | "financial asset that is a block of securities or other financial assets with a distinct cost basis for tax reporting purposes" |
| explanatoryNote | "Tax lots reflect how shares or other assets are tracked for capital gains and may be adjusted by events including:\n- reinvested dividends (creates very small, new tax lots);\n- stock splits or mergers (adjusts basis, may create fractional lots);\n- Wash sale rules (can change which lots are recognized).\nWhen an investor sells, they select which tax lot to sell (specific ID, FIFO, etc.), which determines realized gain or loss." |
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