Definition
Securities issued by a given entity, representing a set of investor rights on the issuer. The best-known form of equity are shares, which usually represent a portion of an entity’s equity capital. Shares can be listed or unlisted.
This instrument also includes investment fund shares or units, which are instruments issued by an investment fund that represent a claim over a portion of that fund.
Further information
Equity and investment fund shares fall under category 5 of the financial instruments classification, according to the European System of Accounts 2010.
This category includes —with the category number in the financial instruments classification in parentheses—:
- listed shares (5.1.1)
- unlisted shares (5.1.2)
- other equity holdings (5.1.9)
- investment fund shares (5.2)
Classification of financial instruments (European System of Accounts 2010).
Related concepts
- Financial instrument
- European System of Accounts (ESA 2010)
- Listed shares
- Unlisted shares
- Other equity
- Investment fund shares
References
Update date: May 2025
