| 单词 | preference share |
| 释义 | preference share 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 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 percentage. See alsopreferred ordinary share. |
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