preferential dividend
1preferential dividend — A dividend which the shareholder is entitled to receive ahead of the payment of dividends on other classes of shares (usually the ordinary shares). The dividend is usually a fixed percentage of the nominal value (and any premium) paid up on the… …
2preferential dividend — See preferred dividend …
3preferential dividend — See preferred stock …
4dividend — div·i·dend / di və ˌdend/ n 1: the part of corporate net earnings distributed usu. periodically (as quarterly) to stockholders in the form of cash, additional shares, or property either as a set amount per share or a percentage of par value… …
5Dividend imputation — is a corporate tax system in which some or all of the tax paid by a company may be attributed, or imputed, to the shareholders by way of a tax credit to reduce the income tax payable on a distribution. In comparison to the classical system, it… …
6dividend — /div i dend /, n. 1. Math. a number that is to be divided by a divisor. 2. Law. a sum out of an insolvent estate paid to creditors. 3. Finance. a. a pro rata share in an amount to be distributed. b. a sum of money paid to shareholders of a… …
7preferential stock — Prefer Pre*fer , v. t. [imp. & p. p. {Preferred}; p. pr. & vb. n. {Preferring}.] [F. pr[ e]f[ e]rer, L. praeferre; prae before + ferre to bear or carry. See 1st {Bear}.] 1. To carry or bring (something) forward, or before one; hence, to bring for …
8business organization — Introduction an entity formed for the purpose of carrying on commercial enterprise. Such an organization is predicated on systems of law governing contract and exchange, property rights, and incorporation. Business enterprises… …
9nominal value — Under the Companies Act 1985 shares may be issued by the company to shareholders in return for cash or other value equal to or greater than its nominal value. Shares in the authorised share capital are available to be issued. The issued share… …
10income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… …
