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Derivative instruments: Financial instruments based on securities or market indices (futures, interest rate, index and stock options, etc.) that enable either the alleviation of the consequences of unfavourable market movements or the accentuation of the effect of an investment by anticipating an expected variation.

Dividend: In the strict sense the dividend is the income from a share representing the portion of profit distributed by a company to its shareholders. It only therefore applies to SICAVs, which are companies. But this term has been extended to all income distributed by UCITS, including FCPs. It thus covers the net dividend, the amount actually received by the client, as well as the total dividend, the net dividend increased by dividend tax credits or other tax credits.

Dow Jones Industrial Average: stock index of the New York Stock Exchange, created in 1884. It is comprised of 30 blue chip, mostly industrial, stocks that account for around a quarter of the market value of NYSE stocks. Unlike the CAC 40, the Dow Jones Industrial Average is an index based on trading prices and not weighted by stock market  capitalisations.

DSK contract: contract originated in 1998, commonly referred to as DSK (Dominique Strauss-Kahn), after the then French finance minister, from an amendment proposed in the tax reforms of life insurance for investments in equities. In this contract at least 50% of the assets are invested in French or European equities, at least 5% being in shares of unlisted companies or those listed on the “nouveau marché”. It is exempt from all capital gains taxes if held for more than eight years.
The DSK UCITS are SICAVs or FCPs constituted in France, or since the new instruction of 9 June 1999, harmonised UCITS approved by the competent authority in one of the EU member states that have adopted the Euro, that may serve as the support to a DSK life insurance contract.