Net Investment Income
外汇网2021-06-19 14:31:19
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Income received from investment assets (before taxes) such as bonds, stocks, mutual funds, loans and other investments (less related expenses). The inpidual tax rate on net investment income depends on whether it is interest income, pidend income or capital gains.
For investment companies, this is the amount of income left after operating expenses are subtracted from total investment income, and it is typically expssed on a per share basis. To find the net investment income per share of a company, pide the net investment income by the shares outstanding. This amount is the amount available to shareholders in the form of pidends.
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