Gross Investment Income
Gross investment income is included income from invested assets before specified fees and expenses, with scope that depends on the report or tax rule.
Portfolio concepts for identifying what an account owns, valuing it at a specific time, and separating investment income from contributions, withdrawals, and market gains.
Portfolio analysis starts with three separate questions: What does the account own, what are those positions worth, and which cash flows did the investments generate? Keeping those questions separate prevents deposits, sale proceeds, and returned principal from being mistaken for investment performance.
Holdings in Investing identifies the securities, funds, cash, and other positions in an account. Portfolio Value converts those positions into a value at a stated time using current prices or valuation estimates. A valuation may be gross of account liabilities or net of margin loans and other obligations, so the label and methodology matter.
Investment Income is the broad concept for interest, dividends, distributions, and other amounts generated by invested assets. Portfolio Income applies that idea to a portfolio, but its exact scope can differ between performance reports and tax rules. Gross Investment Income measures included income before specified expenses; it should not be read as an after-fee return.
A Holding Period provides the time interval needed to interpret a gain or loss. An 8% return over six months is not directly comparable with an 8% return over three years unless the analyst uses a consistent annualization method.
Portfolio Runoff describes holdings declining as assets mature, prepay, are sold, or are not replaced. Runoff can produce cash without producing income: repayment of principal reduces an asset position and returns capital to the portfolio.
These pages provide general financial education. Tax classification, account reporting, and valuation conventions can differ by jurisdiction, institution, and product.
Choose a subsection first. Deeper term pages live inside each subsection, which keeps large topic hubs readable.
Gross investment income is included income from invested assets before specified fees and expenses, with scope that depends on the report or tax rule.
Holding period is the elapsed time an investment is owned, used to interpret returns, exposure, liquidity, and jurisdiction-specific tax treatment.
Holdings are the securities, funds, cash, and other positions in a portfolio, identified by quantity, value, weight, and reporting date.
Investment income is income produced by invested assets, such as interest, dividends, and distributions, with inclusions that vary by reporting and tax context.
Portfolio income is income attributed to investment holdings, but its treatment of gains, distributions, and expenses depends on the reporting or tax context.
Portfolio runoff is the net decline of an invested asset pool when maturities, repayments, or prepayments are not fully replaced with new investments.
Portfolio value is the value of an account's holdings and cash at a stated time, measured gross or after subtracting account liabilities.