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Home / Offering Memorandum / TAX CONSIDERATIONS / Definition of "securities"
21.4. Definition of “securities”
The term “Securities” includes among others shares in companies, bonds, debentures, founder’s shares and other securities of companies or other legal persons, incorporated under the Laws of Cyprus or abroad and options thereon, as well as short positions on titles, futures, forwards, swaps, depositary receipts on titles, rights of claim on bonds and debentures, repurchase agreements on titles, participations in companies and units in open-end or close-end collective investment schemes.