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Intermediate Technical IVT

Book-Entry

A method of recording and transferring ownership of securities electronically, without the issuance of physical certificates.

Full Definition

Book-entry is a system by which ownership of securities is recorded and transferred entirely through electronic entries on the books of a depository or transfer agent, eliminating the need for physical share certificates. Under this system, the DTC (or its nominee, Cede & Co.) appears as the registered holder of record, while the beneficial owners hold their interests through broker-dealers or banks. Book-entry settlement has become the standard for most publicly traded U.S. securities. Editors should always hyphenate 'book-entry' when used as a compound modifier before a noun (e.g., 'book-entry shares') and may use it as an open noun phrase in other contexts ('held in book entry').

Usage

Usage note: Always hyphenate when used as a compound modifier ('book-entry form', 'book-entry shares'). Some issuers also use 'uncertificated' as a precise legal synonym; verify which term the client's governing documents use.

In Context

  • "Shares issued under the plan will be held in book-entry form through the Direct Registration System." — Equity compensation plan prospectus
  • "The indenture provides that the notes will be issued in book-entry form, represented by one or more global notes deposited with DTC." — Indenture / bond offering document

Also known as

electronic form uncertificated form dematerialised form

Contrasted with

certificated physical certificate

Don't confuse with

street name direct registration certificated shares

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