法律英语词汇“Guaranteed dividend”的翻译、意思、用法、释义-法律词典

单词	Guaranteed dividend
释义	保證股息 A specified minimum dividend promised by a company to be paid on shares for a certain period: Re South Llanharran Colliery Co (1897) 12 Ch D 503. In determining whether a deed was liable to ad valorem duty, it was immaterial whether the sum was the only, or principal, or primary security; it was the security in respect of the guaranteed dividend which was the only security for any sum or sums of money at stated periods. The court held that the duty was upon the sum periodically payable: Underground Electric Railways Co of London Ltd & Ors v IRC [1916] 1 KB 306 (CA). See also Dividend; Profit; Share. 公司承諾就有關股份在確定的期間予以支付的特定最低股息：Re South Llanharran Colliery Co (1897) 12 Ch D 503。在決定某一行為是否應付從價稅時，款項是否是唯一的、主要的或基本的保證物無關鍵性；就在述明的期間作為款項的唯一保證物的保證股息而言，這是保證物。法院判定，須定期繳付有關的款項：Underground Electric Railways Co of London Ltd v IRC [1916] 1 KB 306（芵國上訴法院）。另見 Dividend; Profit; Share。
随便看	Assessable income Assessment Assessment of costs Assessment of damages Assessor Asset Assignee Assignment Assignment by operation of law Assignment clause Assignment, covenant against Assignment of business Assignment of proceedings Assignor Assimilation Assisted dispute resolution Assize Associate Associated company Associated defendant Associate director Association Association, memorandum of Association of South East Asian Nations As soon as reasonably possible

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