– see also Transactions in securities (counteraction of tax advantage); Accrued income scheme; Transactions in securities; Stocks and securities

Accrued income profit and losses

– see Accrued income scheme

Manufactured dividends and interest

– see Manufactured dividends and interest

Purchase and sale

– see Anti-avoidance

Sale and repurchase of securities (repos)

– see Sale and repurchase agreements (repos)

Stock lending

– see Stock lending

With/without interest

– see Accrued income scheme