Open Ontologies

ONTOLOGY EXPLORER

security

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<https://spec.edmcouncil.org/fibo/ontology/FBC/FinancialInstruments/FinancialInstruments/Security>

プロパティと値

プロパティ	値
type	Class
label	"security"
subClassOf	FinancialInstrument
subClassOf	_:c14n1787
subClassOf	_:c14n2239
subClassOf	_:c14n56
definition	"financial instrument that can be bought or sold"
adaptedFrom	"Securities Exchange Act of 1934, as amended 12 August 2012"
explanatoryNote	"A security can be any note, stock, treasury stock, security future, security-based swap, bond, debenture,certificate of interest or participation in any profit-sharing agreement or in any oil, gas, or other mineral royalty or lease, any collateral-trust certificate, preorganization certificate or subscription, transferable share, investment contract, voting-trust certificate, certificate of deposit for a security, any put, call, straddle, option, or privilege on any security, certificate of deposit, or group or index of securities (including any interest therein or based on the value thereof), or any put, call, straddle, option, or privilege entered into on a national securities exchange relating to foreign currency, or in general, any instrument commonly known as a security, or any certificate of interest or participation in, temporary or interim certificate for, receipt for, or warrant or right to subscribe to or purchase, any of the foregoing; but shall not include currency or any note, draft, bill of exchange, or bankers' acceptance which has a maturity at the time of issuance of not exceeding nine months, exclusive of days of grace, or any renewal thereof the maturity of which is likewise limited."
explanatoryNote	"In the U.S., the Supreme Court has adopted a flexible and liberal approach in determining what constitutes a security. In its famous decision of SEC v. W.J. Howey Co., 328 U.S. 293, 90 L.Ed. 1244, 66 S.Ct. 1100 (1946), the Court held that land sales contracts for citrus groves in Florida, coupled with warranty deeds for the land and a contract to service the land, were 'investment contracts' and thus securities. The Court stated that [a]n investment contract for purposes of the Securities Act means a contract, transaction or scheme whereby a person invests his money in a common enterprise and is led to expect profits solely from the efforts of the promoter or a third party. 66 S.Ct. at 1103. According to the Court, it is immaterial whether the shares in the enterprise are evidenced by formal certificates or by nominal interests in the physical assets employed in the enterprise. 66 S.Ct. at 1104."
explanatoryNote	"Some securities may be traded over the counter, or through an exchange, or via some other trading venue such as an electronic trading platform."
explanatoryNote	"Whether a contract or other economic right is a security essentially depends on whether the holder of the contract is acting as an investor who seeks financial benefits based on the work of a promoter or a third party."

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