Hypothecation: Difference between revisions

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imported>Doug Williamson
(Link with Ring fence page.)
imported>Doug Williamson
(Update quote.)
 
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'''1.'''
The restriction of the use of the proceeds of a tax or other charge, for specific purposes.
The restriction of the use of the proceeds of a tax or other charge, for specific purposes.




''... 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.)''
 
 
'''2.'''
 
The pledging of securities or other assets as collateral for a borrowing, without transferring ownership of the assets.




== See also ==
== See also ==
*[[Collateral]]
*[[Financial Transaction Tax]]
*[[Financial Transaction Tax]]
*[[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.


See also