Hypothecate

1. Tax.

To allocate the proceeds of a specific tax for a limited specific purpose.

2. Collateral.

To pledge an asset as security, without transferring ownership or possession of the asset pledged.

See also

• Bilateral repurchase agreement
• Collateral
• Collateral manager
• Collateral transformation
• Collateralise
• Covenant
• Credit enhancement
• Encumbrance
• Security
• Tax
• Unencumbered