SECURITIES AS FINANCIAL MANAGEMENT TOOLS OF INVESTMENT RESOURCES
The paper studies securities that are treated as financial instruments of investment resources management. In the process of issuing and circulation of financial instruments on the securities market there is a redistribution of financial resources or assets between economic actors. Shares are a specific financial instrument at the securities market and shareholder's financial asset that can generate income. Issue of shares by the issuer attracts financial resources in cash for formation of fixed assets and leads to the issuer's financial obligations for regular payment of dividends out of net profits.