请输入您要查询的单词:

 

单词 Preference share
释义 優先股
Shares having differing rights and obligations, opposed from ordinary shares: Halsbury’s Laws of Hong Kong, Vol 6, Companies and Corporations [95.0224]. Even where an express right to issue preference shares is granted in the memorandum, the exercise of such a power is still governed by the articles of association: Campbell v Rofe [1933] AC 91 (PC). Where preference shares are entitled to a dividend that amount is usually cumulative with the effect that no dividend may be paid on any other class of shares until the dividend on the preference shares has first been paid: Henry v Great Northern Rly Co (1857) 1 De G & J 606. A dividend rate is expressed as a percentage of the par value. Preference shares are usually without voting rights, or with voting rights restricted to matters relating to preference shares rights only. If a company’s articles of association provide for the company to redeem its preference shares at the option of the company or the shareholder, the preference share is known as ‘redeemable’. See also Ordinary share; Share.
相對普通股,有不同權利及義務的股票:Halsbury’s Laws of Hong Kong, 第6冊,公司與法團,第[95.0224]段。就算有章程大綱明示授權發行優先股,該權力的行使仍然由章程細則所決定:Campbell v Rofe [1933] AC 91 (樞密院)。凡有權獲得股息的優先股,股息的款額普遍為可累積的,它具有的效力為直到優先股獲派股息前,其他任何等別的股票均不能獲派股息:Henry v Great Northern Rly Co (1857) 1 De G & J 606。股息率明訂為票面價值的某個百分比。優先股通常沒有投票權,或僅有局限於與優先股的有關事宜上的投票權。如公司的章程細則規定公司或股東可選擇是否由公司贖回其優先股,該些優先股亦稱為「可贖回的」。另見 Ordinary share; Share。
随便看

 

法律词典收录了8080条英汉双解法律词条,基本涵盖了常用法律英语单词及短语词组的翻译及用法,是法律学习的有利工具。

 

Copyright © 2000-2023 Newdu.com.com All Rights Reserved
更新时间:2024/10/27 5:22:39