TERMIUM Plus®

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ACCION BENEFICIARIA [1 record]

Record 1 2002-01-12

English

Subject field(s)
  • Stock Exchange
DEF

In France, [a share] in respect of which the capital has been repaid pursuant to drawings by lot, but which still [participates] in profits, and in case of liquidation, in a distribution of reserve assets. Such shares do not exist in England.

Key term(s)
  • dividend-bearing share
  • jouissance stock
  • dividend stock
  • dividend-bearing stock

French

Domaine(s)
  • Bourse
DEF

Titre remis en remplacement d'une action amortie. [...] Il est d'usage dans les Sociétés concessionnaires de prévoir statutairement l'amortissement du capital par tirages au sort annuels conformément à un tableau d'amortissement préétabli. L'action de jouissance est le titre que la Société délivre au porteur d'une action de capital amortie, en représentation de son droit au superdividende éventuel et à sa quote-part dans le patrimoine de l'entreprise lors de la liquidation de la Société.

Spanish

Campo(s) temático(s)
  • Bolsa de valores
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