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feat(security type): ✨ add new enum 'main_index_equity' on security t…
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…ype as a child of equity
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Gabriella Martin authored and muratabur committed May 1, 2024
1 parent 1e989eb commit e133040
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4 changes: 4 additions & 0 deletions documentation/properties/type.md
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Expand Up @@ -536,6 +536,7 @@ Other refers to a type of security not covered by the above. If you find yoursel
│ │ └── pref_share
│ ├── share_agg
│ └── speculative_unlisted
│ └── main_index_equity
├── debt
│ ├── bond
│ ├── covered_bond
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### treasury
According to IAS 32.33, if an entity reacquires its own equity instruments, those instruments shall be considered **treasury shares**, and shall be deducted from equity.

### main_index_equity
The main_index_equity identifies equities that are constituents of a main index for the purposes of applying a volatility adjustment in line with [Article 224](https://www.eba.europa.eu/regulation-and-policy/single-rulebook/interactive-single-rulebook/16006).

### debt
This is a "catch all" term for debt of any kind, *bond*, *bond_amortising*, *covered_bond*, *abs*, *residential_mbs*, *non_residential_mbs*, *frn*, *govt_gteed_frn*, to be used when further granularity is not available or not needed.

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1 change: 1 addition & 0 deletions v1-dev/security.json
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"index",
"index_linked",
"letter_of_credit",
"main_index_equity",
"mbs",
"mtn",
"nha_mbs",
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