You recover the cost of income producing property through yearly tax deductions. You do this by depreciating the property; that is, by deducting some of the cost each year on your tax return.
Three factors determine how much depreciation you can deduct each year: (1) your basis in the property, (2) the recovery period for the property, and (3) the depreciation method used. You cannot simply deduct your mortgage or principal payments, or the cost of furniture, fixtures, and equipment, as an expense.
You can deduct depreciation only on the part of your property used for rental purposes. Depreciation reduces your basis for figuring gain or loss on a later sale or exchange.
哈，因為釋放了六萬蚊現金俾股東。
回覆刪除樓宇價值未必有變，只係股票現價跌咗，但加翻六萬蚊股息，股東係資產上係無變o既，但就多咗六萬蚊現金o既流動。94 萬股票加 6 萬現金
如果巿值不變，派息後，股東係以 94 萬蚊o既股票去持有 100 萬的資產。
假切巿場價格機制係 work o既，股票價格應該會慢慢升翻去一百萬(假設樓價無變)。咁股東就係資產上多咗六萬，一百萬價值o既股票同六萬蚊現金。
CKW說得很清楚, 如果市場机制係WORK, 股價應該每天(簡單來說)也在增長60000/365= ~164, 除息后剛好把這60000元派光, 然后每天又開始增長, 因為日日收緊租嘛.
刪除自由兄, 其實收租物業都有除淨, 我地叫呢D做Depreciation, 中文叫折舊
回覆刪除You recover the cost of income producing property through yearly tax deductions. You do this by depreciating the property; that is, by deducting some of the cost each year on your tax return.
Three factors determine how much depreciation you can deduct each year: (1) your basis in the property, (2) the recovery period for the property, and (3) the depreciation method used. You cannot simply deduct your mortgage or principal payments, or the cost of furniture, fixtures, and equipment, as an expense.
You can deduct depreciation only on the part of your property used for rental purposes. Depreciation reduces your basis for figuring gain or loss on a later sale or exchange.
(來源又是IRS)
Depreciation 應該係影響入帳時樓宇估值(或者股票價格)o既其中一種因素。我估自由兄條題目係故意將樓價,股價混為一談做成錯覺。所以 depreciation 係呢個思考點上未必用到。
刪除講開又講, 張兄你中到Bid未, 仲未見到你寫出黎分享?
刪除入咗bid 但我估唔得，因為知道有人出更高 bid,所以搵過第二間。
刪除如果你個邊人口夠可以試下bid舖，可能少啲競爭
刪除嘩, 咁覆雜. 話說回來 ,自從幾年前讀過整本雪球, 又了解巴郡不派息的原因及解釋后, 我已沒以往那樣注重(恨)股息, 有時反而痛恨內銀分派紅股, 累我白白要給10%股息稅及手續費而一無所得. 所以投資它們時我已在內心計算了這方面的得失 :D
刪除股息稅你無得避免，唯有揀間平啲手續費的 broker，香港我就揀一通，但如果做期做 option 就要小心，追加按金即打無命賠。
刪除一通未用過 我以往用開海雞同飛肋仲玩過吓期指, 但而家專心用渣打, 因為我係同香會會長. XD
刪除渣兜我真係用到火，銀行股票嚟講佢都算平。但係我自從有一次，我落咗個 order，我睇住個盤明明是係成咗，個係渣兜個 order status 成個鐘都未 update，嬲到我煩炸，跟住我就無再用過渣兜買股票，只剩下$150買入的 0945.HK，睇見都眼冤。
刪除其實很簡單，你的股票已不止100萬元，因為還有租金收入的現金價值。
回覆刪除但這條是IQ題，我是否搞錯？
要思考的也算IQ吧!
刪除你收了6萬租金後，公司內在價值已值106萬 (100萬樓價+6萬現金)，股價亦理應升至106萬，然後你再派6萬股息出街就變回100萬，這個問題的IQ點在哪?
回覆刪除流星兄說到重點.
刪除同一百萬一股這個單一股東因素有冇關? 你MARK價? 鐘意點MARK都得? XD
回覆刪除當然係我話事, 因為我係單一股東 XD
刪除IQ題等我比個IQ答案: 有6萬蚊支出係管理層應酬開支 XD
回覆刪除我又來個IQ答案，是作者偷走了! 因為他自行假設「股價全年不變」，又或者他自己「以為」層樓值100萬，但其實只係值94萬，果6萬比人搵左笨 XD
刪除醉心兄, 六萬開支可能計少了. :D
刪除流星兄, 說的也是, 因為未上市前的一百萬是我自己估的, 上市后是市場估的, 一日未到最后賣出層樓也不知內在價值是多少.
從簡單會計角度入手：
回覆刪除DR Building 1,000,000
CR Ordinary Shares 1,000,000
(開始公司)
DR Cash 60,000
CR Rental Income 60,000
(每年收入)
DR Dividend 60,000
CR Cash 60,000
(派股息。註：這和真實有些少出入，但一齊從簡吧)
最後A/C Equation：
Assets=1,000,000+60,000-60,000=1,000,000
Equity=1,000,000
Income=60,000
Expense=60,000
公司每股應該都係$1
咁詳細 :O
刪除問題係 全年「股價不會不變」
回覆刪除只是假設. :D
刪除IQ答案:因為整年沒收到租金,人還是要吃飯,6萬是飯錢
回覆刪除唔明，哈！
刪除咁深。。
回覆刪除唔識。0.o
邊方面深？
刪除咁深。。
回覆刪除唔識。0.o
94萬買100萬樓=94折, 6% DISCOUNT, 6萬被價值投資買家收起了
回覆刪除94折應未合價值投資家胃口喎. :|
刪除So "price" is not equal to "value"
回覆刪除LKC
都對!
刪除