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Paper certificates (definitive securities) or electronic records (book-entry securities) evidencing ownership of equity (stocks) or debt obligations (bonds).


A document; historically, a physical certificate but increasingly electronic, showing that one owns a portion of a publicly-traded company or is owed a portion of a debt issue. Securities are tradable. At their most basic, securities refer to stocks and bonds, but the term sometimes also refers to derivatives such as futures and options.




In general, any evidence of

an interest in corporate stock or stock rights or
an interest in any note, bond, debenture or other evidence of indebtedness issued by a government or corporation.
For certain tax purposes, however, the definition is more limited.
References in periodicals archive ?
3 Competition Pattern of Chinas Securities Industry
4 Investment of Chinas Securities Industry, 2005-2006
Many would agree that 2004 was the harshest winter for China's securities houses.
To foreigners, the current slump facing local securities houses gives them an opportunity to exploit the vast potential of China's securities brokerage market.
Bridge Securities President, Peter Everington commented on the agreement, "Demand for access to the U.
Midas Securities, President and CEO, Jay Lee stated, "We are pleased to join with Bridge Securities to develop their U.
At issue is how the SVO and regulators view hybrid securities.
can treat the securities as either debt or equity, or a combination of both--for example, 25% debt and 75% equity--dependIng on how the securities are structured.
It requires the auditor to design procedures to obtain reasonable assurance of detecting misstatements of assertions about derivatives and securities that, when aggregated with misstatements of other assertions, could cause the financial statements taken as a whole to be materially misstated.
For example, interest payments on a structured note may be based on two or more factors, such as one or more interest rates and the market price of certain equity securities.
Securities activities have traditionally been viewed as part of the business of banking, and banks have been conducting securities activities for customers since before enactment of the federal securities laws.
The exemptions from the securities laws for banks were originally adopted in recognition of the comprehensive supervisory and regulatory scheme governing the activities fo banks.

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