‘Securities’ means shares, debt securities, bonds, founder’s shares and other securities in companies or other legal entities lawfully incorporated in the Republic or abroad and the rights attaching to them. The term ‘securities’ also includes options on securities, uncovered positions in securities, forward contracts in securities, swap contracts in securities, depository receipts (ADRS and GDRS), claims relating to debt securities and bonds (which do not, however, include claims to the interest on such products), holdings in value indices only where they are then securitised, security repurchase agreements, units in open-ended or closed-ended collective investment schemes.
https://www.mof.gov.cy/mof/TAX/taxdep.nsf/0/05d1dd1ff245f610c2258657002c8d01?OpenDocument&ExpandSection=4