» Home page › Useful information
Български


Information

Useful information


   Useful information
   
 
The Mutual Fund is collective investment schemes, which brings together the money of many investors, investing in different securities and have won by the scale of these investments. Investment may be shares, bonds or a combination thereof. Money in contractual funds is professionally managed and each investor owns a proportional share of the portfolio, according to the given amount.
Basic principles of business
 
Portfolio managers target the funds as ordered buy and sell securities from the fund portfolio. Depositary bank controls the entire investment process and monitors the correct assessment of the portfolio. Owners of shares of mutual fund investor realized gain / loss / promotion / decrease / value of the securities to the fund owns.
Types of mutual funds
 
Depending on the type of securities, which invest in and the level of risk you assume, mutual funds are several types. In general can be divided depending on the degree of risk - low, high and balanced. The main difference between them is the structure of the portfolio and the ratio of shares, bonds and other securities. These characteristics form the so-called basic characteristics of the respective investment strategies.
Tax treatment
 
Under the provisions of the Law on Corporate Income Tax (CITA) and the Taxation of income of individuals (ZODFL) are not taxed received from local and foreign legal and natural persons income from transactions in shares of collective investment schemes, carried out on a regulated Bulgarian securities market - as income on the sale of shares and income under repurchase them in the management company.
For taxable persons within the meaning of Parliament in the formation of the tax financial result, the result of trade in shares of collective investment schemes involved, according chl.44 of Parliament, taking account financial result is reduced by profit and increased the loss from disposal of shares. According to Art. 196 of Parliament are not subject to withholding tax income from disposal of shares of collective investment schemes, where the disposition was made of Bulgarian regulated securities market.
Investors have to keep in mind that the value of shares of Mutual Fund Invest Active, Mutual Fund Invest Classic, Mutual Fund Invest Conservative Fund, Invest Bonds and MF Global Opportunities and the revenue from them could decrease, profit is not guaranteed and the investors take the risk of not recovering the full value of their investments. Investments of shares in Mutual Fund Invest Active and Mutual Fund Invest Classic, Mutual Fund Invest Conservative Fund, Invest Bonds and MF Global Opportunities do have not been guaranteed by a guarantee fund, created by the government or by other institutions. Past results of the Mutual Funds do not guarantee future results.
 
Created by CodeInSight Ltd.