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Corporate and Institutional Glossary

S.W.I.F.T. SDRS SEC Safekeeping Sales Contract Sales Fee Sales-Type Lease Schedule B Number Securities Securities Lending Seller Selling Rate Settlement Settlement Account Number Settlement Date Shares Held In The Plan Shipper's Export Declaration Short Sight Draft Single Investor Tax Lease Spot Contracts Spot Date Spot Exchange Spot Rate Spread Stale Dated Standard Deviation Standard Risk Steamship Conference Steamship Guarantee Stipulated Loss Schedule Stock Certificate Stock Dividend Stop Transfers Street Name Strike Price (Exercise Price) Swap Synthetic Lease

Single Investor Tax Lease A tax-oriented lease whereby the lessor achieves its desired rate of return via a combination of the rental payments, depreciation, and the fair market value of the equipment at the end of the original lease term. Because of the value of the tax benefit, the rental payments will be lower than for a finance lease. See related terms: Tax Lease True Lease

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