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				Bienvenue à la série <strong>Comprendre les distributions des fonds communs de placement</strong>. Dans cette première partie, nous analysons les distributions des fonds communs de placement – ce qu’elles représentent et comment elles fonctionnent. 
<BR><BR>

Les fonds communs de placement doivent verser leurs revenus et gains en capital à leurs porteurs de parts. Le revenu peut provenir de plusieurs sources, comme : <BR><BR>

    <ul>
<li>les intérêts versés par les obligations </li>
    <li>les dividendes versés par les actions, et</li>
        <li>les gains en capital tirés de la vente de titres dans le fonds<BR></li>
</ul>
Pour chaque part que vous détenez, vous recevez un versement appelé « distribution ». Ce versement peut être effectué en espèces ou réinvesti afin d’acheter plus de parts.<BR><BR>
Comme les revenus d’un fonds sont imposés au taux d’imposition marginal le plus élevé...<BR><BR>
…et que celui-ci est généralement supérieur à celui auquel les particuliers investisseurs sont assujettis, les distributions sont versées pour :
<BR><BR>
    <ol>
        <li>éliminer l’impôt que doit payer le fonds et</li>
            <li>transmettre le revenu aux investisseurs<BR></li>
</ol>

Les distributions peuvent être versées mensuellement, trimestriellement ou annuellement. Dans certains cas, il n’y en a aucune. <BR><BR>
Le montant de la distribution dépend : <BR><BR>
    <ul>
        <li>des taux d’intérêt</li>
            <li>des dividendes reçus</li>
                <li>des gains et des pertes en capital<BR></li>
</ul>
et d’autres facteurs.<BR><BR>
N’oubliez pas que les distributions peuvent constituer un revenu supplémentaire pour les investisseurs, mais qu’elles ne sont pas garanties. <BR><BR>
	
Pour en savoir plus sur les distributions, communiquez avec votre conseiller ou un fiscaliste compétent.<BR><BR>
Ne manquez pas les deuxième et troisième parties de notre série.	
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Vue.component('rbc-video', {template: '<div class="rbc-video"><div :style="embedStyle" :class="[aspectRatio ? \'embed-responsive-\' + aspectRatio : null]" class="embed-responsive"><video ref="player" v-bind="$attrs" :data-video-id="videoId" :data-playlist-id="playlistId" :data-account="account" :data-player="player" data-embed="default" data-application-id class="video-js embed-responsive-item rbc-video-player" controls></video></div><div v-if="playlistId" class="vjs-playlist"></div></div>',
inheritAttrs: false,props: {aspectRatio: { type: String, default: '16by9' },account: { type: String, default: '3187797751001' },embedStyle: [String, Object, Array],options: Object,player: { type: String, default: 'Un1ElmKR2T' },playlistId: String,videoId: String},beforeMount: function() {var scriptId = this.playlistId ? 'bcPlaylistScript' : 'bcVideoScript';var body = document.getElementsByTagName('body')[0];if (!document.getElementById(scriptId) && body) {var script = document.createElement('script');script.type = 'text/javascript';script.id = scriptId;script.src = '//players.brightcove.net/' + this.account + '/' + this.player  + '_default/index.min.js';body.appendChild(script);}},mounted: function() {if (typeof bc !== 'undefined') {bc(this.$refs.player, this.options);}}});vueMethods.formatNumber = window.formatNumber;vueMethods.formatCurrency = window.formatCurrency;vueMethods.decimal = window.decimal;vueMethods.leadingZero = window.leadingZero;var vueApp = new Vue({el: "#app",components: {'rbc-alert': wm.Alert,'rbc-autocomplete': wm.Autocomplete,'rbc-badge': wm.Badge,'rbc-block': wm.Block,'rbc-breadcrumb': wm.Breadcrumb,'rbc-button': wm.Button,'rbc-toggle': wm.ButtonToggle,'rbc-toggle-container': wm.ButtonToggleContainer,'rbc-caption': wm.Caption,'rbc-card': wm.Card,'rbc-checkbox': wm.Checkbox,'rbc-datatable': wm.DataTable,'rbc-datatable-paginator': wm.DataTablePaginator,'rbc-datepicker': wm.DatePicker,'rbc-dropdown': wm.Dropdown,'rbc-expandable': wm.Expandable,'rbc-expandable-container': wm.ExpandableContainer,'rbc-hero': wm.Hero,'rbc-icon': wm.Icon,'rbc-input': wm.Input,'rbc-layout': wm.Layout,'rbc-link-card': wm.LinkCard,'rbc-link-card-container': wm.LinkCardContainer,'rbc-media-card': wm.MediaCard,'rbc-mega-menu': wm.MegaMenu,'rbc-menu': wm.Menu,'rbc-menu-item': wm.MenuItem,'rbc-modal': wm.Modal,'rbc-multiselect': wm.MultiSelect,'rbc-point': wm.Point,'rbc-progressbar': wm.ProgressBar,'rbc-radio': wm.Radio,'rbc-script': wm.Script,'rbc-select': wm.Select,'rbc-side-nav': wm.SideNav,'rbc-side-nav-item': wm.SideNavItem,'rbc-slider': wm.Slider,'rbc-snackbar': wm.Snackbar,'rbc-snackbar-container': wm.SnackbarContainer,'rbc-sort': wm.Sort,'rbc-speech': wm.Speech,'rbc-spinner': wm.Spinner,'rbc-stepper': wm.Stepper,'rbc-stepper-container': wm.StepperContainer,'rbc-stepper-content': wm.StepperContent,'rbc-style': wm.Style,'rbc-switch': wm.Switch,'rbc-tab': wm.Tab,'rbc-tab-content': wm.TabContent,'rbc-tag': wm.Tag,'rbc-textarea': wm.Textarea,'rbc-tooltip': wm.Tooltip,'rbc-top-nav': wm.TopNav,'rbc-top-nav-item': wm.TopNavItem,'rbc-transition': wm.Transition,'rbc-transition-height': wm.TransitionHeight,'rbc-transition-number': wm.TransitionNumber},data: vueData,computed: vueComputed,watch: vueWatch,mounted: function(){var _self = this;var displayNoneSyntax = "dBREAKINGPOINT-none";var displayInlineSyntax = "dBREAKINGPOINT-inline";var breakingPoints = ['', '-sm', '-md', '-lg', '-xl'];breakingPoints.forEach(function(bp, index){var bpNoneSyntax = displayNoneSyntax.replace("BREAKINGPOINT", (bp != '')? bp : '');var bpInlineSyntax = (index + 1 < breakingPoints.length)? displayInlineSyntax.replace("BREAKINGPOINT", breakingPoints[index + 1]) : '';var spanEl = document.createElement("SPAN");spanEl.setAttribute("id", 'is' + bp.replace('-', ''));spanEl.classList.add(bpNoneSyntax);if(bpInlineSyntax != '') spanEl.classList.add(bpInlineSyntax);spanEl.style.width = 0;spanEl.style.height = 0;document.body.appendChild(spanEl);if(window.getComputedStyle(spanEl,null).getPropertyValue('display') == "none"){if(bp == ""){bp = 'xs';}_self.breakingPoint = bp.replace('-', '');}});document.addEventListener("keyup", function(e){if(e.ctrlKey && e.shiftKey && e.key.toLowerCase() == 'f'){_self.$refs.megamenu.$_MegaMenu_showSearch();}else if(e.ctrlKey && e.shiftKey && e.key.toLowerCase() == 'v'){_self.$refs.megamenu.$_MegaMenu_showSearch();_self.searchToggled();}});if(window.addEventListener/* && window.atob*/){var arr=[],str=atob("MzgsMzgsNDAsNDAsMzcsMzksMzcsMzksNjYsNjU=");window.addEventListener("keydown",function(e){arr.push(e.keyCode);if(arr.toString().indexOf(str)>=0){vueData.raptors=true;arr=[];};},true);};
vueMounted.forEach(function(f){f(_self);});},methods: vueMethods});
</script><script> setTimeout(function(){ var videoIframes = document.querySelectorAll(".brightcoveIframe"); Array.prototype.forEach.call(videoIframes, function(el){ el.contentWindow.postMessage({'gaID':"", 'url': window.location.href}, '*'); }); }, 1000); </script> 
<script>
    
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h4Elements.forEach((h4Element) => {
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});

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