Non-equity share

Companies - company law - equity - securities - shares.

Non-equity shares are all shares that are not equity shares.

Examples of non-equity shares include preference shares.

Equity shareholders have a right to share in the profits of the company or any surplus assets on winding up.

In accordance with legislation and accounting standards, shares in a company’s share capital may usually be either equity shares or non-equity shares.

Broadly what distinguishes an equity shareholder from a non-equity shareholder is their rights as regards dividends and as regards capital.

An equity shareholder has the right to participate in a distribution and share in any surplus assets on a winding-up beyond a specified amount.

(Source - An introduction to equity capital - the Treasurer's Wiki.)

See also

• Allotted share capital
• An introduction to equity capital
• Authorised share capital
• Bond
• Called up share capital
• Capital
• Capital maintenance
• Convertible bonds
• Convertible debt
• Convertible FRN
• Convertibles
• Contingent convertible capital
• Equity
• Equity capital
• Equity security
• Equity share
• Equity share capital
• Financial Conduct Authority (FCA)
• Fully paid share capital
• Issued share capital
• Non-equity security
• Preference shares
• Reserves
• Security
• Share
• Share capital
• Share premium account