Definition:
That is a security which combines the right of a financial and non-financial character, arising from the participation of a shareholder in a limited company by shares. Share proves the participation of its owner (shareholder) in a limited company by shares. On the public market share is dematerialized, so it takes the form of computer record, but not a document.

Source:

• Act of 29 September 1994 on Accounting
  Place of publication: (Dz. U. z 2023 r. poz. 120, z późn. zm.)