English to German Bus/Financial Finance (general)

In einem Bezugsrechtsangebot zur Zeichnung von Stammaktien (eines kanadischen Unternehmens), das mir leider nur auszugsweise vorliegt, taucht zweimal der Begriff "source gain" bzw. "source gain or loss" auf.

"A US Holder will recognize capital gain or loss on the sale or other taxable disposition of Rights in an amount equal to the difference between the US Holder’s tax basis in the Rights, if any, and the US dollar value of the amount realized from the sale or other disposition. Any such gain will generally be ***US source gain*** for US foreign tax credit purposes."

"On the settlement date, the US Holder will recognize ***US source foreign currency gain or loss*** (taxable as ordinary income or loss) equal to the difference, if any, between the US dollar value of the amount received based on the exchange rate in effect on the date of sale or other disposition and the settlement date"

Ich tappe völlig im Dunkeln...