5.86 Definition:
The category shares and other equity (F.5) consists of all transactions in
shares and other equity (AF.5) that is financial assets which represent property
rights on corporations or quasi-corporations. These financial assets generally
entitle the holders to a share in the profits of the corporations or
quasi-corporations and to a share in their net assets in the event of liquidation 
.
Shares offered for sale but not taken up on issue are not recorded in the
system. Shares and other equity are redeemed when purchased by the issuing
corporation or when exchanged for the net assets of a corporation in the event of its
liquidation.
5.87
Category F.5 is divided into two sub-categories of financial transactions: