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单词 preference share capital
释义 preference share capital

Share capital consisting of preference shares. Under Financial Reporting Standard 4, 'Capital Instruments', preference share capital should be classified as non-equity share capital. The amount attributable to non-equity shares in the analysis of shareholders' funds and the allocation of finance costs should be disclosed separately in the financial statements.

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更新时间:2025/4/14 0:32:14