A concept of taxation regarding the lending of stocks where a lender of a stock will receive an equal dividend payment from the borrower of the stock. In this case, the lender will keep the right to own the dividends and other disbursements from the underlying company. In this case, the borrower of the stock will then be required to pay such distributions whenever they occur.
Related information about manufactured payment:
- Manufactured Payment Definition | Investopedia
A payment made to pass through dividend and interest payments from the borrower to the lender of those securities. Manufactured payments, represented as ...
- Manufactured Payment - Financial Dictionary - The Free Dictionary
The requirement that the borrower of a stock must pay dividends to the lender. The manufactured payment occurs because the lender of stock, because he/she ...
- Manufactured product - Legal Dictionary - The Free Dictionary
Manufactured Imports Promotion Organization · Manufactured Metals Corp. Inc. Manufactured Nanomaterial · Manufactured Payment · Manufactured Payments ...
- What is manufactured payment? definition and meaning
Definition of manufactured payment: A concept of taxation regarding the lending of stocks where a lender of a stock will receive an equal dividend payment from ...
- Best Practices Guidelines for Manufactured Income Collections
In the event that the counterparties do not agree on a manufactured payment amount, both parties should carry out a reconciliation in a reasonable amount of ...
- Repurchase Agreements (Repo and Strips) - Credit and Finance ...
However, when this happens, a cash amount equal to the coupon is paid to the original owner, this is called "manufactured payment." In order to avoid the tax ...
- J.P. Morgan | Commonly Used Terms
Manufactured payment – When securities that have been lent out pay a cash dividend, ... This payment “pass through” is known as a “manufactured payment.” ...
- HM Revenue & Customs: Guidance Note on Manufactured Payment ...
Finance Bill 2004 introduces an “unallowable purpose” rule for manufactured payments. It applies only where the manufactured payment is made by a company.