A ZDP Share is not an equity share and does not entitle the holder to any dividends, but it offers the holder a capital payment on a fixed date at a higher price than the initial subscription price, giving the holder a fixed return. The amount due to holders of ZDP Shares, which accrues over time, is accounted for as a liability rather than as share capital.

An application was made in 2012 for the standard listing of the ZDP Shares on the Official List and for these to be admitted to trading on the London Stock Exchange’s Main market for listed securities. 

The admission became effective and dealings commenced on 20 December 2012 and the payment of the Final Capital Entitlement to ZDP Shareholders will be effected by winding up ZDPCo on the Final ZDP Payment Date in April 2019.