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Equity Shares

Shares are units of equity ownership in a corporation. For some companies, shares exist as a financial asset providing for an equal distribution of any residual profits, if any are declared, in the form of dividends. Shareholders of a stock that pays no dividends do not participate in a distribution of profits.                                       

Shares can be further categorized into two types.                                                                   

These are:
Equity Shares
Future Options
They vary based on their profitability, voting rights and treatment in the event of liquidation.