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non-voting equity units

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Financial assets that are similar to shares. They are marketable securities which represent monetary contributions of an indefinite duration. They are regarded as shareholders’ equity and the destiny of these funds via their issuance is comparable to the foundational funds of savings banks and reserves.
(source: http://www.bolsasymercados.es/esp/publicacion/infmercado/2008/IM_visualizarPagina.aspx?codigo=I_3_K&id=ing)

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