Negotiable financial assets that represent ownership rights over companies or quasi-companies. Said financial assets generally entitle their holders to a share in the profits of the issuing organisations and to part of their own funds in the event of liquidation. Units, bonds, loans convertible into shares and holdings other than shares are duly excluded.
Interest calculated only on the principal amount borrowed or invested. The interest rate is applied to the initial amount and remains constant throughout the period of the loan or investment.