preference share

a share of preferred stock.
[1835-45]

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Universalium. 2010.

Look at other dictionaries:

  • 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 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 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… …   Big dictionary of business and management

  • preference 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… …   Accounting dictionary

  • preference share — (or stock) (N. Amer. preferred share or stock) noun a share which entitles the holder to a fixed dividend whose payment takes priority over that of ordinary share dividends …   English new terms dictionary

  • preference share — /ˈprɛfrəns ʃɛə/ (say prefruhns shair) noun a share which ranks before ordinary shares in the entitlement to dividends, usually at a fixed rate of interest, and usually converting into an ordinary share at a future date. Also, US, preferred stock …   Australian English dictionary

  • preference share — One giving its holder a preference, either as to receipt of dividends, or as to payment in case of winding up, or both. In re Schaffer Stores Co., 224 App.Div. 268, 229 N.Y.S. 735, 739 …   Black's law dictionary

  • preference share — Brit. a share of preferred stock. [1835 45] …   Useful english dictionary

  • Preference Share — ⇡ Vorzugsaktie …   Lexikon der Economics

  • preference 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… …   Accounting dictionary

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