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Passive Portfolio Strategy
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英文名称:Passive Portfolio Strategy 中文名称:被动式管理/被动型投资策略
一种追求与市场指标一致的回报投资策略,其[阅读全文]

Passive Investing
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英文名称:Passive Investing 中文名称:被动投资
"一种买卖行动有限的投资策略,被动投资者往往以长期收益和有限管理为出发点来[阅读全文]

Passive Management
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摘要:A style of management associated with mutual and exchange-traded funds (ETF) where a fund's portfolio mirrors a market index. Passive management is the opposite of active management in which a fund'[阅读全文]

Passive ETF
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One of two types of exchange-traded funds (ETFs) available for investors. Passive ETFs are index funds that track a specific benchmark, such as a SPDR. Unlike actively managed ETFs, passive ETFs ar[阅读全文]

Passive Loss
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摘要:A loss incurred through a rental property, limited partnership, or other enterprise in which the individual is not actively involved.

Passive losses can only be used to offset passive in[阅读全文]

Passive Income
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摘要:Earnings an individual derives from a rental property, limited partnership or other enterprise in which he or she is not actively involved. As with non-passive income, passive income is usually taxabl[阅读全文]

Passive Activity
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摘要:An activity from which you have the potential to profit but in which you do not physically participate.
The income from rental properties is a good example of a passive activity. Making a disti[阅读全文]

Passive Activity Loss Rules
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摘要:A set of rules that prohibits using passive losses to offset earned or ordinary income. Passive activity loss rules prevent investors from using losses incurred from income-producing activities in whi[阅读全文]

Nonpassive Income And Losses
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摘要:Any income or losses that cannot be classified as passive. Nonpassive income includes any type of active income, such as wages, business income or investment income. Nonpassive losses include losses i[阅读全文]

Passive Foreign Investment Company - PFIC
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摘要:A foreign-based corporation that has one of the following attributes:

1. At least 75% of the corporation's income is considered "passive", which is based on investments rather than standard [阅读全文]