An enterprise is an organized legal entity through which the holder of an enterprise operates on the market, ie an enterprise is an economic unit through which its holder operates. The goal of every company is considered to be to make a profit, ie to work to make a profit with as little risk as possible. A share is a security that gives its owners specific rights. By purchasing shares, he becomes a co-owner of the company whose shares were purchased, and by issuing shares, the company becomes a free and permanent source of capital. Earnings from shares can be in the form of dividends as well as capital gains. Dividend represents the fee for the risk arising from the investment, and capital gain is the difference between the sale and purchase value of shares. Capital gain is realized if a shareholder bought a share at a lower value than he sold it. 2 We distinguish two types of shares, and these are ordinary or ordinary and preferred or preferred. Shares are traded on stock exchanges, and orders on stock exchanges are executed by a broker. The Zagreb Stock Exchange operates in Croatia.