dividend, preference

dividend, preference
préférence f en matière de dividende

English-French legislative terms. 2015.

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  • zero dividend preference share — ( zeros ) Zeros are capital shares in a split capital investment trust. They do not receive any dividend income but get part of the capital growth of the assets held by the trust when the trust is wound up. Zeros are preference shares and are… …   Financial and business terms

  • 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

  • zero dividend preference share — /ˌzɪərəυ ˌdɪvɪdend pref(ə)rəns ʃeəz/ noun a bond which pays no dividend, but has a fixed term and a fixed redemption price, which is a little higher than the redemption price on similar gilts though the redemption price is not in fact guaranteed …   Dictionary of banking and finance

  • 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 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

  • 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

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

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