DVR shares — equity carrying more or less (usually less) voting rights for a corresponding dividend adjustment (the founder-control or the investor-yield designs). The Companies Act 2063 permits the differential classes within its discipline: the MOA/AOA's authorisation, the caps on the DVR proportion, the disclosure to subscribers — the company's constitutional freedom within statutory rails. The uses: founders' control retention (super-vote shares), the yield-investor's
product (low-vote high-dividend), and the governance debates both ways (the one-share-one-vote principle vs the structuring freedom).