→ ceca : 其实开股东会要强制回补空单. 01/30 21:20
→ ceca : 所以要增资要搞东搞西.. 01/30 21:20
→ ceca : 空军已经死在射手座星云了. 01/30 21:20
推 ggeneration : 股东会还没开 空军法会可能还开不完 01/30 21:24
→ swgun : 我不知道美国需不需要强制回补鬼岛很多规定独步全球 01/30 21:25
→ ceca : 美股一样股东会和除权息都要强制回补. 01/30 21:27
美国的股东会并没有强制回补规定
不过某些想参与股东会的借出方可能会想把股票暂时call回来
IB 的 Stock Yield Enhancement Program 就说了:
Voting rights go to the borrower.
During any period in which your securities are loaned out, you will forfeit
your right to vote those shares by proxy.
https://www.interactivebrokers.com/en/index.php?f=46942
BTW,
美股除息也不用强制回补
但因为税务问题，很多借出方会尽量在除息前call回
因为payments in lieu要按普通收入课税，无法按 qualified dividend 节税
不过台湾人买美股反正不能按 qualified dividend 节税
收payments in lieu其实没差
IB的Q&A:
Do participants in the Stock Yield Enhancement Program receive dividends on
shares loaned?
Stock Yield Enhancement Program shares that are lent out are generally
recalled from the borrower before ex-date in order to capture the dividend
and avoid payments in lieu (PIL) of dividends.
https://ibkr.info/article/1838