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CG1 - Specific question on Aggregate Consideration when shorting stock/options

  • 23-01-2023 9:28am
    #1
    Registered Users, Registered Users 2 Posts: 79 ✭✭


    Apologies if this has been covered already but could not find an answer really

    I understand that if you bought 100 shares of XYZ in 2022 at €50, then sold them for €75, the aggregate consideration figure is €7500

    likewise if you sold them at a loss, for €25 then the AC figure is €2500

    how does it work if you were shorting 100 shares of XYZ, e.g shorted at €100, covered at €75.....gain is €2500 but what is the figure for AC in this case, is it €10000 or €7500??

    thank you



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