Shares and other equity, excluding mutual funds shares (F.51)
5.88 Definition:
The sub-category shares and other equity excluding mutual funds shares (F.51) consists of all transactions in shares and other equity excluding mutual funds shares (AF.51) that is financial assets except mutual fund shares 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.
5.89
Sub-category F.51 may be divided, when relevant, into three sub-positions of
financial transactions: