HYPOTHECATION Definition

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HYPOTHECATION, in securities, is the pledging of securities to brokers as collateral for loans made to cover short sales or purchase securities. In banking, it is the pledging of property to secure a loan.

Learn new Accounting Terms

PAS could mean: Personal Accounting System, Personnel Accounting System, or Personnel Accounting Symbol.

GOING PUBLIC refers to those activities that relate to offering a private companys shares to the general investing public including registering with the SEC.

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