Equity and investment fund shares/units (AF.5)

National accounts

Equity and investment fund shares/units are financial assets that represent property rights on corporations or quasi-corporations. Such 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. Equity and investment fund shares are divided into two subcategories:

1. equity (F.51); and
2. investment fund shares or units (F.52).

Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union (ESA 2010)

Euro (EUR)

Equity (AF.51); Investment fund shares/units (AF.52)