Hypothecation: Difference between revisions
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imported>Doug Williamson (Expand. Source: http://www.investopedia.com/terms/h/hypothecation.asp) |
imported>Doug Williamson (Update quote.) |
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''... some states are calling for hypothecation of the [proposed financial transaction] tax to fund climate change investment. | :<span style="color:#4B0082">'''''Hypothecation of climate change tax'''''</span> | ||
:'... some states are calling for hypothecation of the [proposed financial transaction] tax to fund climate change investment. | |||
(The Treasurer, November 2015, p13.) | :''(The Treasurer, November 2015, p13.)'' | ||
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*[[Pledge]] | *[[Pledge]] | ||
*[[Ring fence]] | *[[Ring fence]] | ||
[[Category:Accounting,_tax_and_regulation]] |
Latest revision as of 11:43, 20 February 2020
1.
The restriction of the use of the proceeds of a tax or other charge, for specific purposes.
- Hypothecation of climate change tax
- '... some states are calling for hypothecation of the [proposed financial transaction] tax to fund climate change investment.
- (The Treasurer, November 2015, p13.)
2.
The pledging of securities or other assets as collateral for a borrowing, without transferring ownership of the assets.