Definition
The category of other equity holdings includes all types of equity holdings except those classified in the subcategories of listed shares and unlisted shares.
Further information
The category of financial instruments ‘other equity holdings’ includes: equity of companies and public entities that do not have the legal form of a public limited company, capital endowments to branches (of non-residents in Spain and of Spain abroad), investment by non-residents in real estate, holdings in international organizations, and contributions from deposit guarantee funds to the FROB-Executive Resolution Authority.
Other equity holdings fall under category 5.1.9 of the financial instruments classification, according to the European System of Accounts 2010, within the aggregate ‘equity and investment fund shares,’ category 5.
Classification of financial instruments (European System of Accounts 2010).
Related concepts
- Financial instrument
- European System of Accounts (ESA 2010)
- Fund for Orderly Bank Restructuring (FROB)
References
Update date: May 2025
