US Patent 7818239 Dividend accounting

Methods of allocating dividends to a set of long positions. The methods may comprise the steps of identifying a set of short positions and matching the set of short positions with selected long positions from the set of long positions. The methods may also comprise the step of allocating a manufactured dividend to each of the selected long positions. Each manufactured dividend may originate from one of the set of short positions. The methods may additionally comprise the step of allocating a real dividend to any long positions remaining in the set of long positions.