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Status: Best Practice Finalised, Last Updated: 24/05/2021
SFTR Report - ETRM / NEWT | Corporate Action Cluster - Return and New Trade | Cash Move - N
Description:
The combination of different security types to create a unit. Units are usually comprised of warrants and bond or warrants and equity. Securities may be combined at the request of the security holder or based on market convention.
Best Practice:
When booking a Attachment the original contract of the loan should be terminated, and a new contract posted. (COAC-71)
Status: Best Practice Finalised, Last Updated: 24/05/2021
SFTR Report - NEWT | Corporate Action Cluster - Addition Sec on Loan | Cash Move - N
Description:
Offer to holders of a security to subscribe for additional securities via the distribution of an intermediate security. Both processes are included in the same event.
Best Practice:
When booking a Rights Issue, a loan contract should be booked in addition to the current contract with your counterparty on the pay date of the event. (COAC-70)
Status: Best Practice Finalised, Last Updated: 24/05/2021
SFTR Report - NEWT | Corporate Action Cluster - Addition Sec on Loan | Cash Move - N
Description:
The distribution of intermediate securities that gives the holder the right to take part in a future event.
Best Practice:
When booking a Intermediate Securities Distribution, a loan contract should be booked in addition to the current contract with your counterparty on the pay date of the event. (COAC-69)
Status: Best Practice Finalised, Last Updated: 24/05/2021
SFTR Report - NEWT | Corporate Action Cluster - Addition Sec on Loan | Cash Move - N
Description:
Interest payment, in any kind except cash, distributed to holders of an interest- bearing asset.
Best Practice:
When booking a Pay In Kind, a loan contract should be booked in addition to the current contract with your counterparty on the pay date of the event. (COAC-68)
Status: Best Practice Finalised, Last Updated: 24/05/2021
SFTR Report - NEWT | Corporate Action Cluster - Addition Sec on Loan | Cash Move - Y
Description:
Dividend paid to shareholders in the form of equities of the issuing corporation.
Best Practice:
When booking a Stock Dividend, a loan contract should be booked in addition to the current contract with your counterparty on the pay date of the event. (COAC-67)
Status: Best Practice Finalised, Last Updated: 24/05/2021
SFTR Report - NEWT | Corporate Action Cluster - Addition Sec on Loan | Cash Move - N
Description:
The combination of different security types to create a unit. Units are usually comprised of warrants and bond or warrants and equity. Securities may be combined at the request of the security holder or based on market convention.
Best Practice:
When booking an Attachment, a loan contract should be booked in addition to the current contract with your counterparty on the pay date of the event. (COAC-66)
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Corporate Actions Best Practice 
