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(in Japan) a type of short-term corporate investment fund managed by a trust bank, providing a reduction of tax liability and other financial advantages.
- ‘He says securities and tokkin funds now account for less than 30% of total assets of $1.4 billion.’
- ‘The new rules would have required that tokkin funds value their shares at either the market price or the acquisition price, whichever is lower.’
- ‘The tokkin is set up and managed under the terms of a written agreement between the parties.’
- ‘One topical issue in the Japanese market relates to tokkin trusts and the ability of an investment adviser to bind the trustee.’
Japanese, acronym from Tokutei Kinsen Shintaku, literally specifically oriented money in trust.
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