5.50 Definition:
The category securities other than shares (F.3) consists of all transactions in securities other than shares (AF.3) that is financial assets which are bearer instruments, are usually negotiable and traded on secondary markets or can be offset on the market, and do not grant the holder any ownership rights in the institutional unit issuing them.
5.51
Category AF.3 covers financial assets which are typically represented by
documents intended to circulate, and whose nominal value is determined on issue. It
includes bills, bonds, certificates of deposit, commercial paper, debentures,
financial derivatives, and similar instruments normally traded in the financial
markets (for the distinction between securities other than shares and loans
see paragraphs 5.77. - 5.80.).
5.52
All sectors and the rest of the world may hold securities other than shares as
financial assets. They are liabilities predominantly of financial and
non-financial corporations, central, state and local government, and the rest of the
world.
5.53
Category F.3 is divided into two sub-categories of financial transactions 
: