Primeri nepokritih Corporate Action

[RokLenarcic]

Imam dva primera, eno je stock dividend:

<CorporateAction accountId="Uxxxx" acctAlias="" model="" currency="CNH" fxRateToBase="0.12822" assetCategory="STK" symbol="002129" description="002129(CNE1000000B8) STOCK DIVIDEND 1 FOR 4 (002129, TCL ZHONGHUAN RENEWABLE EN-A, CNE1000000B8)" conid="257313539" securityID="CNE1000000B8" securityIDType="ISIN" cusip="" isin="CNE1000000B8" listingExchange="SEHKSZSE" underlyingConid="" underlyingSymbol="" underlyingSecurityID="" underlyingListingExchange="" issuer="" multiplier="1" strike="" expiry="" putCall="" principalAdjustFactor="" reportDate="20230616" dateTime="20230615;202500" actionDescription="002129(CNE1000000B8) STOCK DIVIDEND 1 FOR 4 (002129, TCL ZHONGHUAN RENEWABLE EN-A, CNE1000000B8)" amount="0" proceeds="0" value="1595" quantity="50" fifoPnlRealized="0" mtmPnl="1595" code="" type="SD" transactionID="521897400" actionID="120698829" levelOfDetail="DETAIL" serialNumber="" deliveryType="" commodityType="" fineness="0.0" weight="0.0" />

V tem primeru sem dobil 1 stock za vsakih 4 stockov. Niti mi ni jasno kako se to obdavci. Potem sem pa tudi imel primer spin-offa:

<CorporateAction accountId="U1xxx" acctAlias="" model="" currency="EUR" fxRateToBase="1" assetCategory="STK" subCategory="TENDER" symbol="NND.SPO" description="NNND(KYG875721634) SPINOFF  1 FOR 10 (NND.SPO, TENCENT HOLDINGS LTD - SPINOFF, SPNNND240328)" conid="606446045" securityID="SPNNND240328" securityIDType="ISIN" cusip="" isin="SPNNND240328" figi="" listingExchange="CORPACT" underlyingConid="" underlyingSymbol="" underlyingSecurityID="" underlyingListingExchange="" issuer="" issuerCountryCode="" multiplier="1" strike="" expiry="" putCall="" principalAdjustFactor="" reportDate="20230105" dateTime="20230104;202500" actionDescription="NNND(KYG875721634) SPINOFF  1 FOR 10 (NND.SPO, TENCENT HOLDINGS LTD - SPINOFF, SPNNND240328)" amount="0" proceeds="0" value="0" quantity="5.1" fifoPnlRealized="0" mtmPnl="0" code="" type="SO" transactionID="422482254" actionID="112845351" levelOfDetail="DETAIL" serialNumber="" deliveryType="" commodityType="" fineness="0.0" weight="0.0" />
<CorporateAction accountId="U1xxx" acctAlias="" model="" currency="EUR" fxRateToBase="1" assetCategory="STK" subCategory="COMMON" symbol="9MD" description="NND.SPO(SPNNND240328) MERGED(Acquisition) WITH KYG596691041 1 FOR 1 (9MD, MEITUAN-CLASS B, KYG596691041)" conid="451119750" securityID="KYG596691041" securityIDType="ISIN" cusip="" isin="KYG596691041" figi="" listingExchange="FWB2" underlyingConid="" underlyingSymbol="" underlyingSecurityID="" underlyingListingExchange="" issuer="" issuerCountryCode="" multiplier="1" strike="" expiry="" putCall="" principalAdjustFactor="" reportDate="20230324" dateTime="20230323;202500" actionDescription="NND.SPO(SPNNND240328) MERGED(Acquisition) WITH KYG596691041 1 FOR 1 (9MD, MEITUAN-CLASS B, KYG596691041)" amount="0" proceeds="0" value="83.49" quantity="5" fifoPnlRealized="0" mtmPnl="0" code="" type="TC" transactionID="471444772" actionID="114002623" levelOfDetail="DETAIL" serialNumber="" deliveryType="" commodityType="" fineness="0.0" weight="0.0" />
<CorporateAction accountId="U1xxxx" acctAlias="" model="" currency="EUR" fxRateToBase="1" assetCategory="STK" subCategory="TENDER" symbol="NND.SPO" description="NND.SPO(SPNNND240328) MERGED(Acquisition) WITH KYG596691041 1 FOR 1 (NND.SPO, TENCENT HOLDINGS LTD - SPINOFF, SPNNND240328)" conid="606446045" securityID="SPNNND240328" securityIDType="ISIN" cusip="" isin="SPNNND240328" figi="" listingExchange="CORPACT" underlyingConid="" underlyingSymbol="" underlyingSecurityID="" underlyingListingExchange="" issuer="" issuerCountryCode="" multiplier="1" strike="" expiry="" putCall="" principalAdjustFactor="" reportDate="20230324" dateTime="20230323;202500" actionDescription="NND.SPO(SPNNND240328) MERGED(Acquisition) WITH KYG596691041 1 FOR 1 (NND.SPO, TENCENT HOLDINGS LTD - SPINOFF, SPNNND240328)" amount="0" proceeds="0" value="-108.775" quantity="-5" fifoPnlRealized="0" mtmPnl="-25.285" code="" type="TC" transactionID="471444771" actionID="114002623" levelOfDetail="DETAIL" serialNumber="" deliveryType="" commodityType="" fineness="0.0" weight="0.0" />

Tole je pa tut neznanka kako davcno obravnavat.

[jamsix]

Po mojem vedenju se je davčna obravnava v obeh primerih enaka in sicer se odsvojene (nove delnice) štejejo kot dividenda v naravi. Pravilna prijava je torej kot Dividenda, pri čemer nam manjka podatek vrednosti te delnice v trenutku odsvojitve. Nova delnica se nato kasneje ob prodaji prijavi kot kupljena na dan odsvojitve, spet po vrednosti delnice v trenutku odsvojitv.

TL;DR: IBKR v izpiskih ne zagotovi vseh podatkov potrebnih za pravilno prijavo teh dogodkov.

[RokLenarcic]

Torej ce dobis delnice "zastonj" se mora prijavit dividenda glede na trzno ceno, pa potem ob prodaji normalno se dobicek. Jst sm preprosto naredil, da sem delnice pridobil po ceni 0, in prodal normalno. Koncni davek je isti kot njihova komplikacija, ce:

• ne naredis minusa
• ne drzis vec kot 5 let

Skratka zanimivo, ampak zgleda njihovega scenarija ni mozno pokrit.