InterDigital Inc (IDCC)

[olddog967]

Rakitno: Although it may inadvertently happen, the third party borrower is not supposed to report the borrowed stock.

Division of Investment Management:
Frequently Asked Questions
About Form 13F

Question 42
Q: What about loaned securities?
A: You should report securities that you own and have loaned to a third party on your Form 13F. The third party that borrows these securities from you should not report them. See SEC No-Action Letter to Clinton C. Hotaling (publicly available November 16, 1990). You can order a copy of the letter by reviewing How to Request Documents.

http://www.sec.gov/divisions/investment/13ffaq.htm