The right to claim restitution interest for loss of the right to negotiable instruments is not the civil right in the usual sense, but a special civil right outside the rights on the instrument.

票据利益返还请求权并非一般的民事权利，而是票据法上的非票据权利。

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The article analyzes the right theoretically and practically in terms of the constituent elements, the parties, the scope of restitution interest, the jurisdiction and the limitation of actions.

文章从理论和实务角度对票据利益返还请求权成立的条件、票据利益返还请求权的当事人、利益返还的范围、诉讼管辖以及时效等问题进行了分析梳理。

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To analyze the offset, the assignment, the "ex tunc" adjustment, the interest calculation etc. of the restitution right of tax law by using civil rules on debt and credit for reference.

借鉴民法的债权规则分析税法返还之债的抵销、让与、嗣后调整、利息计算等问题。

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If for any reason he cannot locate the customer after reasonable and documented efforts as agreed to in writing with FINRA staff, Prim shall forward any undistributed restitution and interest to the appropriate escheat, unclaimed property, or abandoned property fund for the state in which the customer is last known to have resided.

FORBES: After Borrowing From Customer, Stockbroker Ordered To Pay Restitution