Definition: Dividend share
Dividend shares are securities:
(1) which, according to country and the circumstances in which they are created, have a variety of names such as founders’ shares, profits shares, dividend shares, etc. and which are not part of the registered capital;
(2) which do not give the holders the status of joint owners strictly speaking (the right to a share in the repayment of the registered capital, the right to a return on this capital, the right to vote at shareholders’ meetings, etc.);
(3) which entitle the holders to a proportion of any profits remaining after dividends have been paid on the registered capital and to a fraction of any surplus remaining on liquidation.
Eurostat, "European System of Accounts - ESA 1995", Office for Official Publications of the European Communities, Luxembourg, 1996