preference dividend

См. также в других словарях:

• preference dividend — ➔ dividend * * * preference dividend UK US noun [C] UK (US preferred dividend) FINANCE, STOCK MARKET ► part of a company s profit that is paid to shareholders who own preference shares → Compare ORDINARY DIVIDEND( …   Financial and business terms

• preference dividend — dividend paid to owners of preferred stock (usually at a set rate per share) …   English contemporary dictionary

• 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 …   Accounting dictionary

• 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 …   Big dictionary of business and management

• dividend — a distribution of the profits of a company among its members or shareholders. Glossary of Business Terms A portion of a company s profit paid to common shareholders and preferred shareholders. A stock selling for $20 a share with an annual… …   Financial and business terms

• Dividend — A dividend is a portion of a company s profit paid to common and preferred shareholders. A stock selling for $20 a share with an annual dividend of $1 a share yields the investor 5%. The New York Times Financial Glossary * * * dividend div‧i‧dend …   Financial and business terms

• 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

• Dividend 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… …   Wikipedia

• 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

• preference shareholder — Shares which have preferred rights which 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… …   Law dictionary

• 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