Equity swap

A Swap for which payments on one or both sides are linked to the Performance of equities or an equity Index. Sometimes used to avoid withholding taxes, obtain leverage, or enjoy the returns from ownership without actually owning equity.

Related Terms: 9 Index, OID, Own, Performance, Return, Swap, Tax, UIT, Void

Other Related Pages: Category: Taxes Starting With: E

Additional Related Terms: 10-Q, 10-K, Allowance for depreciation, Asset/equity ratio, Average accounting return, Accrual of discount, After-tax basis, Amortization of premium, Asset swap, All or any part