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debt security

      1. (1) 27(in107 383827LR and DTR 7126) debentures, alternative debentures67, debenture stock, loan stock, bonds, certificates of deposit or any other instrument creating or acknowledging indebtedness.25
      1. (2) (in DTR 4, DTR 5 and DTR 6) 124bonds 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

    [Note: article 2.1(b) of the Transparency Directive]124

      1. (38338) (except in38 DTR 38 and LR) 2727any of the following:
        1. (a) a debenture;
        1. (aa) an alternative debenture;67
        1. (b) a government and public security;
        1. (c) a warrant which confers a right in respect of an investment in (a) or (b).3