Definition: Capital shares issued by limited liability companies

ECB terminology

Securities which give the holders the status of joint owners and entitle them to a share in the total distributed profits and in the net assets in the event of liquidation.
European Central Bank, Guideline of the European Central Bank of 1 August 2007 on monetary, financial institutions and markets statistics (recast), Official Journal of the European Union No L 341, 27.12.2007, p. 1 - 232

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