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Securities Borrowing & Lending (SBL)

Securities Borrowing and Lending (SBL) is a facility offered by Bursa Malaysia to enable the borrowing and lending of securities. The two models of SBL currently offered are Central Lending Agency and Negotiated Transaction.

SBL Tax Guidelines

SBL Tax Guidelines

Bursa SBL Tax Guidelines are guidelines approved by Minisitry Of Finance on tax treatment for transactions carried out in the Securities Borrowing and Lending (SBL) facility.

SBL Tax Guidelines
2.05 MB (PDF)