| 单词 | non-equity share |
| 释义 | non-equity share non-equity share Under former UK accounting rules, 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 assets or profits or the dividends on any class of equity share; • any of the rights of the share to participate in a surplus on liquidation are limited to a specific amount that is not calculated by reference to the company’s assets or profits; • the share is redeemable either according to its terms or because the holder, or any party other than the issuer, can require its redemption. Until 2005 so-called preference shares were classed as non-equity share capital (seepreference share capital); these are now considered liabilities rather than shareholders’ equity. The concept of non-equity shares is not recognized under International Financial Reporting Standards or the Financial Reporting Standard Applicable in the UK and Republic of Ireland.. |
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