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Overview

preference share

A company share which carries no vote, but ranks before ordinary shares for dividends.

preference share

preference share   Quick reference

A Dictionary of Economics (5 ed.)

Reference type:
Subject Reference
Current Version:
2017
Subject:
Social sciences, Economics
Length:
17 words

...preference share A company share which carries no vote, but ranks before ordinary shares for...

preference share

preference share   Quick reference

A Dictionary of Accounting (5 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
62 words

... 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 after loan capital , but before ordinary share capital . See also preference share capital...

preference share

preference share   Quick reference

A Dictionary of Business and Management (6 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
99 words

... 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 the company; in the event of liquidation, they are paid off after loan capital but before ordinary share capital . Participating preference shares carry additional rights to dividends, such as a further share in the profits of the company, after the ordinary shareholders have received a stated...

preference share

preference share   Quick reference

A Dictionary of Finance and Banking (6 ed.)

Reference type:
Subject Reference
Current Version:
2018

... 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, like ordinary shares but unlike debentures, usually confer some degree of ownership of the company; in the event of liquidation, they are paid off after debt capital but before ordinary share capital. Preference shares may be redeemable ( see redeemable shares ) at a fixed or variable date; alternatively they may be undated. Sometimes...

preference share

preference share   Quick reference

A Dictionary of Business Research Methods

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
76 words

... share ( stock ) Financial security issued by companies that entitles the holder to a fixed dividend, and whose payment takes priority over that of any dividend due to ordinary share ( equity ) holders. In the event of a company liquidation, holders of such stock have a prior right over ordinary shareholders for any remaining funds after the obligations to all other debtors have been met. Frequently does not give voting...

preference share capital

preference share capital   Quick reference

A Dictionary of Accounting (5 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
38 words

... share capital Share capital consisting of preference shares . In the UK, preference share capital was formerly considered non-equity share capital; however, such shares are now classified as liabilities rather than shareholders’ equity...

preference share capital

preference share capital   Quick reference

A Dictionary of Business and Management (6 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
38 words

... share capital Share capital consisting of preference shares . In the UK, preference share capital was formerly considered non-equity share capital; however, such shares are now classified as liabilities rather than shareholders’ equity...

preference share capital

preference share capital   Quick reference

A Dictionary of Finance and Banking (6 ed.)

Reference type:
Subject Reference
Current Version:
2018

... share capital Share capital consisting of preference shares . In the UK, preference share capital was formerly considered non-equity share capital; however, such shares are now classified as liabilities rather than shareholders’ equity...

stepped preference share

stepped preference share   Quick reference

A Dictionary of Business and Management (6 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
32 words

...preference share A preference share that earns a predetermined income, which rises steadily by a set amount each year to the winding-up date; there is also a predetermined capital...

stepped preference share

stepped preference share   Quick reference

A Dictionary of Finance and Banking (6 ed.)

Reference type:
Subject Reference
Current Version:
2018

...preference share A preference share that earns a predetermined income, which rises steadily by a set amount each year to the winding-up date; there is also a predetermined capital...

participating preference share

participating preference share   Quick reference

A Dictionary of Accounting (5 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
37 words

...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...

cumulative preference share

cumulative preference share   Quick reference

A Dictionary of Economics (5 ed.)

Reference type:
Subject Reference
Current Version:
2017
Subject:
Social sciences, Economics
Length:
29 words

...cumulative preference share 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...

euroconvertible preference share

euroconvertible preference share (Equity; UK)   Reference library

The Handbook of International Financial Terms

Reference type:
Subject Reference
Current Version:
2005

...preference share (Equity; UK) . A preference stock preference share issue made by an offshore subsidiary of a UK-domiciled company, but convertible into the ordinary shares of the parent. This structure is designed to be tax efficient for the issuer, as well as aimed at attracting foreign...

cumulative preference share

cumulative preference share   Quick reference

A Dictionary of Accounting (5 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
82 words

...preference share A type of preference share that entitles the owner to receive any dividends not paid in previous years. Companies are not obliged to pay dividends on preference shares if there are insufficient earnings in any particular year. Cumulative preference shares guarantee the eventual payment of these dividends in arrears before the payment of dividends on ordinary shares, provided that the company returns to profit in subsequent years. In the USA, such shares are known as cumulative preferred stocks...

cumulative preference share

cumulative preference share   Quick reference

A Dictionary of Business and Management (6 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
71 words

...preference share A type of preference share that entitles the owner to receive any dividends not paid in previous years. Companies are not obliged to pay dividends on preference shares if there are insufficient earnings in any particular year. Cumulative preference shares guarantee the eventual payment of these dividends in arrears before the payment of dividends on ordinary shares, provided that the company returns to profit in subsequent...

cumulative preference share

cumulative preference share   Quick reference

A Dictionary of Finance and Banking (6 ed.)

Reference type:
Subject Reference
Current Version:
2018

...preference share A type of preference share that entitles the owner to receive any dividends not paid in previous years. Companies are not obliged to pay dividends on preference shares if there are insufficient earnings in any particular year. Cumulative preference shares guarantee the eventual payment of these dividends in arrears before the payment of dividends on ordinary shares, provided that the company returns to profit in subsequent years. If the dividends are in arrears, then shareholders may have some rights as ordinary...

non-cumulative preference share

non-cumulative preference share   Quick reference

A Dictionary of Accounting (5 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
25 words

...preference share A preference share not having the right to dividends that were not paid in previous years. Compare cumulative preference share...

non-cumulative preference share

non-cumulative preference share   Quick reference

A Dictionary of Business and Management (6 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
24 words

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

non-cumulative preference share

non-cumulative preference share   Quick reference

A Dictionary of Finance and Banking (6 ed.)

Reference type:
Subject Reference
Current Version:
2018

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

increasing rate preference share

increasing rate preference share   Quick reference

A Dictionary of Finance and Banking (6 ed.)

Reference type:
Subject Reference
Current Version:
2018

...rate preference share ( increasing rate preferred stock ) A preference share in which the coupon rate rises over...

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