The $2.7 million went to pay firms for independent research.

According to regulators, five of the large firms included in the settlement paid other firms to issue research on stocks that the big firms had underwritten to the public.

The money was originally transferred there to pay Russian firms for building the Ajaokutu steel factory in Nigeria, but found its way into the Abacha family accounts.

On the issue of rebates, it is common for pharmaceutical companies to pay firms that manage prescription benefits to promote the sales of their drugs.

Southwest Airlines, for example, which has an excellent safety record, has paid other firms throughout much of its 25-year history to do some of its heavier maintenance.

Some companies are now paying well-known financial services firms to audit their Web sites and state whether their privacy policies are more than just pixels on the screen.

His firm developed technology to make money on such trades; today, it pays other firms a cent or two a share to execute their customers' orders.

As a result, currency shortages were frequent in Maryland and merchants often paid British firms with bills of exchange.

A firm that specialized in making markets would pay other firms for sending orders to it.

Domestic firms used to pay 33 percent and foreign-funded firms 15 percent.