preference

  • 81preference dividend — A dividend payable to the holders of preference shares. Preference dividends not paid in previous periods will only be due to the holders of cumulative preference shares …

    Accounting dictionary

  • 82preference 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

  • 83preference 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 However, FRS 4 has now been replaced by FRS 25 (International… …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

  • 84preference dividend — A dividend payable to the holders of preference shares Preference dividends not paid in previous periods will only be due to the holders of cumulative preference shares …

    Big dictionary of business and management

  • 85preference 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

  • 86preference share capital — share capital consisting of preference shares Under Financial Reporting Standard 4, Capital Instruments, preference share capital was classified as non equity share capital. However, FRS4 has now been replaced by FRS25, Financial Instruments:… …

    Big dictionary of business and management

  • 87preference test — mėginių pirmumo testas statusas Aprobuotas sritis žemės ūkio ir maisto produktų sauga ir kokybė apibrėžtis Testas, kuriuo nustatoma, kuriam iš dviejų ar daugiau mėginių teikiamas pirmumas. atitikmenys: angl. preference test pranc. essai de… …

    Lithuanian dictionary (lietuvių žodynas)

  • 88preference shares — noun stock whose holders are guaranteed priority in the payment of dividends but whose holders have no voting rights • Syn: ↑preferred stock, ↑preferred shares • Hypernyms: ↑stock • Hyponyms: ↑cumulative preferred, ↑cumulativ …

    Useful english dictionary

  • 89preference stock — Prefer Pre*fer , v. t. [imp. & p. p. {Preferred}; p. pr. & vb. n. {Preferring}.] [F. pr[ e]f[ e]rer, L. praeferre; prae before + ferre to bear or carry. See 1st {Bear}.] 1. To carry or bring (something) forward, or before one; hence, to bring for …

    The Collaborative International Dictionary of English

  • 90Preference Equity Redemption Cumulative Stock - PERCS — A convertible preferred stock with an enhanced dividend that is limited in term and participation. Preference equity redemption cumulative stock (PERCS) shares can be converted for shares of common stock in the underlying company at maturity. If… …

    Investment dictionary