Distribution Policy(Politique de Distribution)
opcvmHow a fund handles the income it earns (dividends from stocks, coupons from bonds). "Capitalisation" means all earnings are reinvested back into the fund, increasing the NAV over time — you only pay taxes when you sell your shares. "Distribution" means earnings are paid out periodically to investors as cash — these payments are taxed when received. Most Moroccan OPCVMs use capitalisation, which benefits long-term growth through compounding.
Example: You invest in two bond funds, both earning 4% annually. The "Capitalisation" fund reinvests that 4%, so your NAV grows from 100 to 104 MAD, then compounds next year. The "Distribution" fund pays you 4 MAD per share in cash, but your NAV stays at 100 and you owe taxes on the 4 MAD received.
Dividend(Dividende)
StocksA dividend is a distribution of a portion of a company's earnings, decided by the board of directors, to a class of its shareholders.
Dividend Yield(Rendement du dividende)
StocksThe dividend yield is a financial ratio that shows how much a company pays in dividends each year relative to its stock price.