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preference share

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auction market preferred stock

auction market preferred stock  

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A type of US preference share the dividend of which is variable and set by means of an auction process between investors.
balanced mutual fund

balanced mutual fund  

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A low-risk unit trust in which the investment strategy is to balance growth and income. This is achieved by purchasing a mix of ordinary shares, preference shares, and bonds.
capital account

capital account  

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1 The record of an economy's annual investment and other capital flows. Sometimes called capital flows (cf. hot money).2 The accounting entries for expenditures on land, buildings, plant and ...
cumulative preference share

cumulative preference share  

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A share where dividends to the holder must be paid, including any arrears due from previous years, before any dividends can be paid to ordinary shareholders.
debt-equity ratio

debt-equity ratio  

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A ratio used to examine the financial structure or gearing or leverage of a business. The long-term debt, normally including preference shares, of a business is expressed as a percentage of its ...
earnings per share

earnings per share  

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The amount of company earnings available per ordinary share issued. These earnings may be distributed in dividends, used to pay tax, or retained and used to expand the business. Earnings per share ...
equities

equities  

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The ordinary shares of a company, especially those of a publicly owned quoted company. In the event of a liquidation, the ordinary shareholders are entitled to share out the asssets remaining after ...
equity

equity  

1. A beneficial interest in an asset. For example, a person having a house worth £250,000 with a mortgage of £100,000 may be said to have an equity of £150,000 in the house. See also negative ...
fixed-interest security

fixed-interest security  

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A type of security that gives a fixed stated interest payment. They include gilt-edged securities, bonds, preference shares, and debentures; as they entail less risk than equities they offer less ...
gearing

gearing  

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The ratio of a company's debt to its equity. Gearing (UK) or leverage (US) is the ratio of a company's debt to the part of its capital owned by shareholders. High gearing or leverage means high ...
increasing rate preferred stock

increasing rate preferred stock  

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(USA).A type of preferred stock issue where the coupon rate increases over time, usually in the initial years of issue. Such preferred stock are usually issued at a discount to compensate investors ...
non-cumulative preference share

non-cumulative preference share  

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A preference share that does not have the right to dividends unpaid in previous years. Compare cumulative preference share.
non-equity share

non-equity share  

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A share in a company having any of the following characteristics: • any of the rights of the share to receive payments are for a limited amount that is not calculated by reference to the company's ...
non-participating preference share

non-participating preference share  

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A preference share that does not carry a right to participate in the profits of a company beyond a fixed rate of dividend. This is the most common type of preference share.
ordinary share

ordinary share  

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The UK term for a share in the equity of a company. The US equivalent term is common stock. The holder of an ordinary share is entitled to share in any distribution of dividends in proportion to the ...
ordinary shareholders’ equity

ordinary shareholders’ equity  

The value of the assets of a company net of its liabilities and any amounts of capital due to holders of shares other than ordinary shares (e.g. preference shares). If the company were to go into ...
participating preference share

participating preference share  

A preference share entitled to a fixed rate of dividend and a further share in the profits of a company, for example after the ordinary shares have received a certain percentage.
preference dividend

preference 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.
preference share capital

preference share capital  

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*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 ...
preferred ordinary share

preferred ordinary share  

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A share issued by some companies that ranks between a preference share and an ordinary share in the payment of dividends.

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