Where separable from the underlying bond , the conversion option , considered to be a financial derivative , is excluded , --- shares or stocks that pay a fixed income but do not provide for participation in the distribution of the residual value of the corporation on dissolution , including non-participating preference shares , --- financial assets issued as part of the securitisation of loans , mortgages , credit card debt , accounts receivable and other assets .
--- aktsiad , millelt teenitakse püsivat tulu , kuid mis ei võimalda osaleda aktsiaseltsi likvideerimisel järelejäänud vara jaotamisel , k. a mitteosa ­ levad eelisaktsiad ; --- laenude , hüpoteekide , krediitkaardivõlgade , laekumata arvete ja muude varade väärtpaberistamisel emiteeritavad finantsvarad .