| http://www.w3.org/ns/prov#value | - Accordingly, the 2013 Proposed Regulations define a dividendequivalent payment to include a specified NPC or a specified ELI.12 An ELI is defined as any financial transaction (other than a securities lending or sale-repurchase transaction or an NPC) that references the value of one or more underlying securities.13 ELI includes instruments such as forward contracts, futures contracts, options, de
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