It's not an application. It's a container. It might contain anything.
A
.dmg file is just a convenient way of packaging-up a bunch of files. Like a .zip, only it's OSX-specific.
You can look inside the container with Finder.
While applications often come packaged in a .dmg, it could be any kind of collection of files. Like a homework assignment. Or a backup of a directory.
There's no reason to expect to find a match on the web any more than you would find a match for any random file name.
Google Translate tells me, it's French: "rights to 306"
Now, cover your eyes, and peek between your fingers ... nosy Mom!
LOL, is he some kind of Finance student?
http://www.bna.com/Stock-Rights-Dividends-p7656/
§306 (regarding “tainted” distributions of preferred stock and the consequences of disposing of such preferred stock)