- non-equity share
- A share in a company having any of the following characteristics:• any of the rights of the share to receive payments are for a limited amount that is not calculated by reference to the company's assets or profits or the dividends on any class of equity share;• any of the rights of the share to participate in a surplus on liquidation are limited to a specific amount that is not calculated by reference to the company's assets or profits;• the share is redeemable either according to its terms or because the holder, or any party other than the issuer, can require its redemption.This definition is based on that contained in Financial Reporting Standard (FRS) 4, Capital Instruments. Students and professionals should also be aware of the changes to FRS 4 contained in FRS 25, Financial Instruments: Disclosure and Presentation, which was issued in late 2004 (see preference share capital).
Accounting dictionary. 2014.
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