单词 | Deferred share |
释义 | 延遲派息股/遞延付息股 A share that does not entitle the holder to any dividend payment until a given percentage of dividend has been paid to the holders of all non-deferred shares; the opposite of a preference share. Such shares may be taken up by promoters as a way of demonstrating confidence in a company’s profitable future (hence founders’ shares), or they may be given in return for otherwise unrewarded services, or even for the use of someone’s name. Also known as ‘founder’s share’. See also Preference share; Promoter; Security; Share. 直至已支付所有非延遲派息股/遞延付息股股東股息後,有關的股東才可享有獲支付股息款項的股票;與優先股相對。發起人可持有此等股份,並藉此方法顯示有信心公司在將來有盈利能力(因而稱為創辦人股),或可給予延遲派息股/遞延付息股以作為在其他方面未獲報酬服務的回報,或甚至作為使用某人名字的回報。另稱「創辦人股」。另見 Preference share; Promoter; Security; Share。 |
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