This ICGN ‘Guidance on Securities Lending’ builds upon an earlier edition first published in 2005 then revised in 2007. Since that time, significant events across global markets have occurred relating to the practice of securities lending. There is an increased awareness of risks and abuses, which has led to the subsequent development of measures to improve controls. There is also a growing engagement between shareholders and companies. This latest Guidance begins with broad principles relating to securities lending, and then translates these principles into good practices by individual parties involved with these transactions.
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