Which of the following describes 'employment-related securities'?

'Employment-related securities' specifically refers to shares or options that are provided to employees as part of their remuneration package. This includes any equity instruments that an employer offers to an employee, which can serve as a form of incentive or reward, often linked to the company’s performance. These securities can play a crucial role in aligning the interests of employees with those of shareholders, as employees may benefit financially if the company succeeds.

The other options do not align with the definition of employment-related securities. Stocks owned by the company are simply assets of the business and do not represent any direct relationship to employee remuneration. Investment properties owned by a company pertain to physical assets and real estate investments, while retirement funds managed by an employer relate to employee benefits that are not classified under employment-related securities. Therefore, the definition provided in the correct choice accurately captures the essence of what constitutes employment-related securities.