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WARRANTS – SNA

Statistics Directorate    
French Equivalent: Warrants – SCN

Definition:
Warrants are a form of options that are treated in the financial account in the same way as other options; they are tradable instruments giving the holder the right to buy, under specified terms for a specified period of time, from the issuer of the warrant (usually a corporation) a certain number of shares or bonds.

Source Publication:
SNA 11.41.

Cross References:
Warrants – BPM

Hyperlink:
http://esa.un.org/unsd/sna1993/introduction.asp

Version Indicator: SNA

Statistical Theme: National accounts

Created on Tuesday, September 25, 2001

Last updated on Monday, November 19, 2001