I. – Financial instruments include:1. Shares and other securities giving or capable of giving access, directly or indirectly, to the capital or to voting rights, transferable by registration in an account or tradition;
2. Debt securities which each represent a right of claim on the legal person or the common debt fund which issues them, transferable by registration in an account or tradition, to the exclusion of commercial paper and cash vouchers;
3. Units or shares of collective investment undertakings;
4. Financial futures instruments appearing on a list fixed by decree;
5. And all financial instruments equivalent to those mentioned in the previous paragraphs, as well as rights representing a financial investment in an entity, issued on the basis of foreign rights.
II. – The financial instruments mentioned in 1 to 3 of I can only be issued by the State, a legal person, a mutual fund, a real estate investment fund or a mutual debt fund.