Means shares or bonds issued by shareholding companies, government debt instruments and the following financial instruments:

(a) Shares in companies and other securities equivalent to shares in companies or other entities, and depositary receipts in respect of shares;
(b) Bonds or other forms of debt, including depositary receipts in respect of such securities;
(c) Warrants;
(d) Units, rights or interests (however described) of the participants in a collective investment scheme;
(e) Options, futures and any other derivative contracts relating to commodities that must be settled in cash or may be settled in cash at the option of one of the parties (otherwise than by reason of a default or other termination event);
(f) Options, futures and any other derivative contract relating to commodities that can be physically settled;
(g) Units to Real Estate Investment Trusts (REITs);
(h) Index tracking products including Islamic indices;
(i) Any other financial instrument approved as a financial instrument by the CBB for the purpose of trading such instrument on an exchange; and
(j) Islamic securities, being those financial instruments that are Shari'a compliant.
Added: July 2011