Definition: Shares and other equity

Category: ESA 1995

Shares and other equity are financial assets which represent property rights on corporations or quasi-corporations. These financial assets generally entitle the holders to a share in the profits of the corporations or quasi-corporations and to a share in their net assets in the event of liquidation. http://ec.europa.eu/eurostat/product?code=CA-15-96-001&mode=view
Source:
Eurostat, "European System of Accounts - ESA 1995", Office for Official Publications of the European Communities, Luxembourg, 1996
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