Value

Column value for the row.

Element Information

Model

Attributes

QName Type Fixed Default Use Inheritable Annotation
ColumnRef xsd:IDREF optional
Reference to the ID of a column in the document.

Source

<xsd:element name="Value" maxOccurs="unbounded" type="Value">
  <xsd:annotation>
    <xsd:documentation>Column value for the row.</xsd:documentation>
  </xsd:annotation>
</xsd:element>

Sample

Back-UpWithholding

FpML

Tax that is levied on investment income, at an established tax rate, as the investor/lender withdraws it. Backup withholding helps to ensure that government tax-collecting agencies (such as the IRS or Canada Revenue Agency) will be able to receive income taxes owed to them from investors' earnings. Backup withholding may be applied when an investor has not met rules regarding taxpayer identification numbers (TIN). At the time the investor withdraws his or her investment income, the amount mandated by the backup withholding tax is remitted to the government, providing the tax-collecting body with the required funds immediately, but leaving the investor with less short-term cash flow.