TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

PREFERRED SHARE CAPITAL [1 record]

Record 1 2008-06-26

English

Subject field(s)
  • Stock Exchange
  • Investment
DEF

A class of capital stock with special rights or restrictions as compared with other classes of stock of the same company. The preference will generally attach to the distribution of dividends at a fixed annual rate, with or without priority for return of capital on liquidation. The restrictions generally apply to voting rights.

Key term(s)
  • prior stock

French

Domaine(s)
  • Bourse
  • Investissements et placements
DEF

Type d'actions ayant une priorité sur les actions ordinaires pour le paiement des dividendes ou en cas de liquidation des actifs.

OBS

On trouve à la fois les expressions «actions de préférence» et «actions préférentielles» dans les textes de l'IASB [International Accounting Standards Board].

Key term(s)
  • actions de préférence
  • capital des actions privilégiées

Spanish

Campo(s) temático(s)
  • Bolsa de valores
  • Inversiones
Key term(s)
  • acciones preferentes
  • acciones de prioridad
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