Definition
Investment fund shares are shares in an investment fund if it has a corporate structure. They are known as shares if it has a fund structure.
Further information
Investment funds are collective investment schemes through which investors pool funds to invest in financial assets, non-financial assets, or both. Investment fund shares can be listed or unlisted.
Investment fund shares fall under category 5.2 of the financial instruments classification, according to the European System of Accounts 2010.
Classification of financial instruments (European System of Accounts 2010).
Related concepts
References
Legal frame
Update date: May 2025
