preference shares
21convertible preference shares — These can be converted into ordinary shares at a given price at a future date. London Stock Exchange Glossary …
22preference 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 …
23preference — n. 1 the act or an instance of preferring or being preferred. 2 a thing preferred. 3 a the favouring of one person etc. before others. b Commerce the favouring of one country by admitting its products at a lower import duty. 4 Law a prior right,… …
24preference dividend — A dividend payable to the holders of preference shares. Preference dividends not paid in previous periods will only be due to the holders of cumulative preference shares …
25preference share capital — Share capital consisting of preference shares. Under Financial Reporting Standard (FRS) 4, Capital Instruments, preference share capital was classified as non equity share capital. However, FRS 4 has now been replaced by FRS 25 (International… …
26preference dividend — A dividend payable to the holders of preference shares Preference dividends not paid in previous periods will only be due to the holders of cumulative preference shares …
27preference share — A share in a company yielding a fixed rate of interest rather than a variable dividend. A preference share is an intermediate form of security between an ordinary share and a debenture Preference shares usually confer some degree of ownership of… …
28preference share capital — share capital consisting of preference shares Under Financial Reporting Standard 4, Capital Instruments, preference share capital was classified as non equity share capital. However, FRS4 has now been replaced by FRS25, Financial Instruments:… …
29preference share — A share in a company that is entitled to a fixed percentage dividend rather than a variable dividend; for example, a 6% preference share pays a dividend of 6% per annum. If the company goes into liquidation, the preference shares are paid out… …
30preference shareholder — /ˌpref(ə)rəns ʃeəhəυldə/ noun an owner of preference shares …
