Definition: Other equities (and shares)

SNA 1993

Shares and other equities are financial assets that are instruments and records acknowledging, after the claims of all creditors have been met, claims to the residual value of incorporated enterprises.
Source:
United Nations, "System of National Accounts (SNA) 1993", (AF.5) - Annex to chapter XIII [11.86], United Nations, New York, 1993
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