- preference as to dividends
- коммерч. преимущественное право в отношении дивиденда
Большой англо-русский и русско-английский словарь. 2001.
Большой англо-русский и русско-английский словарь. 2001.
preference share — a special type of share in a company, which has the characteristic that it confers an entitlement to a specified percentage rate of dividend that is payable in priority to the claims of ordinary shareholders. A company s share capital may be… … Law dictionary
preference shares — have preferred rights that rank ahead of ordinary shares. The rights are commonly (1) a dividend of fixed percentage of their nominal value payable annually on set dates, often cumulative (i.e. if not paid the dividend is carried forward Easyform … Law dictionary
dividends in arrears — Dividends that are due but have not been paid. Dividends in arrears must be disclosed in the notes to the financial statements of a company. See: preference dividend … Accounting dictionary
preference share capital — UK US noun [U] US also preferred capital) FINANCE, STOCK MARKET ► money that a company has from selling preference shares. Shareholders with these shares must be paid before those with ordinary shares when a company is paying dividends or if it… … Financial and business terms
preference share — preferred shares of a corporation that have first claim to preferred dividends. Bloomberg Financial Dictionary A type of share that pays a fixed percentage dividend. Preference shareholders come before the ordinary shareholder when it comes to… … Financial and business terms
preference — A legal term used in bankruptcy to describe a transaction deemed to have occurred under circumstances favorable to the creditor that benefited from the transaction. This provision is intended to protect unsecured creditors. Under the U.S.… … Financial and business terms
Preference Shares — Company stock with dividends that are paid to shareholders before common stock dividends are paid out. In the event of a company bankruptcy, preferred stock shareholders have a right to be paid company assets first. Preference shares typically… … Investment dictionary
preference shares — Shares in a company which usually receive a fixed dividend each year and which, if redeemed, are redeemed at par value. Although the dividend ( dividends) is fixed, it is not guaranteed. However, if the company fails to pay ( passes ) the… … Financial and business terms
preference shares — noun stock whose holders are guaranteed priority in the payment of dividends but whose holders have no voting rights • Syn: ↑preferred stock, ↑preferred shares • Hypernyms: ↑stock • Hyponyms: ↑cumulative preferred, ↑cumulativ … Useful english dictionary
preference — /ˈprɛfərəns / (say prefuhruhns), /ˈprɛfrəns / (say prefruhns) noun 1. the act of preferring; estimation of one thing above another; prior favour or choice. 2. the state of being preferred. 3. that which is preferred; the object of prior favour or …
preference stock — noun Britain : preferred stock * * * Brit. See preferred stock. [1855 60] * * * preference shares, preference stock, preferential shares or preferential stock plural noun Shares or stock on which d … Useful english dictionary