Hard-to-borrow list is a list of securities held at a brokerage firm which includes the list of securities which are hard to borrow for short sale transactions.
Hard-to-borrow list is a list of securities held at a brokerage firm which includes the list of securities which are hard to borrow for short sale transactions.
Accumulating shares are a type of shares given to shareholders as a substitution of or in addition to their dividends. By taking accumulating shares instead of cash, shareholders don't have to pay income tax on the distributions in the current year.