Definitions
In plain terms
It can affect tax basis, price adjustment, and return views differently, so one label cannot safely determine every treatment.
Technical
The record needs amount, currency, security, dates, legal and tax classification source, market and index treatment, basis implications, and revisions.
Scope
This glossary definition is educational and not tax advice; classification is jurisdiction- and holder-specific.
Examples
- A governed calculation records return of capital with its exact basis, effective time, source, and units.
Common misconceptions
- Return of Capital does not have one universal treatment without the applicable methodology, event terms, and data context.
Concept relationships
Broader concepts
Related
Where this concept is used
Evidence and governance
- Corporate Actions and Events Guide FTSE Russell, London Stock Exchange Group · first party methodology
Supports: preferred label, short definition, technical definition
Limits: Rules are specific to applicable FTSE Russell indices and can contain market, eligibility, tax, and timing exceptions.
- Fintech Builder Glossary Definition Contract The Fintech Builder · internal governed contract
Supports: variant distinction
Limits: Defines governed platform behavior rather than claiming these policies are universally prescribed by external McClellan methodology.
- Reviewed by
- fintech-builder-owner-approved
- Last reviewed
- 2026-07-27
- Next review
- 2027-07-27
- Record status
- published