Definition: Securities other than shares
Financial assets which are negotiable and bearer instruments, are usually traded on secondary markets, and do not grant the holder any ownership rights in the institutional unit issuing them.
This category is divided into two sub-categories:
a) securities other than shares, excluding financial derivatives;
b) financial derivatives.
Eurostat, "European System of Accounts - ESA 1995", Office for Official Publications of the European Communities, Luxembourg, 1996