- preference 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. 2014.
preference dividend
Look at other dictionaries:
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
preference dividend — dividend paid to owners of preferred stock (usually at a set rate per share) … English contemporary dictionary
preference 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
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 shares — Shares in a company which usually receive a fixed dividend each year and which, if redeemed, are redeemed at par value. Although the dividend ( dividends) is fixed, it is not guaranteed. However, if the company fails to pay ( passes ) the… … 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
