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Glossary of the 1993 SNA - Definition of Term

TermShares and other equities
DefinitionShares and other equities are financial assets that are instruments and records acknowledging, after the claims of all creditors have been met, claims to the residual value of incorporated enterprises.
Paragraphs[11.86.]
TablesAnnex 13.
 
It is acknowledged that this glossary uses descriptions of the OECD glossary of statistical terms, the Glossary of the System of National Accounts 1993 and the UN classifications registry.
 
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