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debt security

  1. (1) 27(in 38 DTR 2, DTR 338 and LR27) debentures, debenture stock, loan stock, bonds, certificates of deposit or any other instrument creating or acknowledging indebtedness.25
  2. (2) (in DTR 4, DTR 5 and DTR 6) (in accordance with article 2.1(b) of the Transparency Directive) bonds or other forms of transferable securitised debts, with the exception of securities which are equivalent to shares in companies or which, if converted or if the rights conferred by them are exercised, give rise to a right to acquire shares or securities equivalent to shares.38

  1. (38338) (except in38 DTR 38 and LR) 2727any of the following:
    1. (a) a debenture;
    2. (b) a government and public security;
    3. (c) a warrant which confers a right in respect of an investment in (a) or (b).3