TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

Share into which the capital of a stock company is divided, without special rights or obligations. Ordinary shares entitle their owners to vote and receive an annual dividend after interest is paid to bondholders and preferential shares receive the agreed dividend.  5, record 1, English, - common%20share

Record number: 1, Textual support number: 1 CONT

Common shares are corporate securities that represent ownership in a company and give the stockholder a vote in the selection of management and a proportionate but unspecified claim on profits.  6, record 1, English, - common%20share

Record number: 1, Textual support number: 1 OBS

ordinary share: According to the sources consulted, in England "equity" is synonymous with "ordinary share".  7, record 1, English, - common%20share

Record number: 1, Textual support number: 2 OBS

The correct French equivalent is "action" in this context because "stock" and "share" are used interchangeably as a singular noun. However, "stock" is usually a collective noun, with "actions" as its French equivalent and "shares" as its synonym.  8, record 1, English, - common%20share

Record number: 1, Textual support number: 3 OBS

common share: term used in the context of the Strategic and Operating Review of the federal government of Canada.  9, record 1, English, - common%20share

Record number: 1, Textual support number: 4 OBS

ordinary share: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  10, record 1, English, - common%20share

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Action accordant généralement à son titulaire le droit de voter aux assemblées générales ainsi que celui de participer, sans restrictions particulières, aux résultats de la société et à l'excédent de son actif sur son passif en cas de liquidation.  3, record 1, French, - action%20ordinaire

Record number: 1, Textual support number: 1 OBS

action ordinaire : terme en usage dans le contexte de l'Examen stratégique et fonctionnel du gouvernement fédéral du Canada.  4, record 1, French, - action%20ordinaire

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

Parte en la que se subdivide el capital de una sociedad anónima sin derechos u obligaciones especiales. Las acciones ordinarias dan a su propietario el derecho a voto y el derecho a recibir un dividendo anual después del pago de los intereses a los obligacionistas y del dividendo de las acciones preferentes.  3, record 1, Spanish, - acci%C3%B3n%20ordinaria

Record number: 1, Textual support number: 1 OBS

acción ordinaria: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  4, record 1, Spanish, - acci%C3%B3n%20ordinaria

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

... "unlimited dividend right" means the right without limitation as to the amount either to all or to a share of the balance of any dividends after the payment of dividends on any shares entitled to a preference, and includes the right to all or to a share of the balance of any surplus upon winding up after the repayment of capital...  1, record 2, English, - unlimited%20dividend%20right

Record 2,  Textual support,  French

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

Examples of Unacceptable Features Examples of preferred share features that will not be acceptable in tier l capital are : an exploding rate preferred share, where the dividend rate is fixed or floating for a period and then sharply increases to an uneconomically high level... [Office of the Superintendent of Financial Institutions].  1, record 3, English, - exploding%20rate

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Voici des exemples de caractéristiques d'actions privilégiées qui ne sont pas acceptables pour les fonds propres de catégorie 1: une action privilégiée dont le taux augmente de façon excessive, lorsque le taux de dividende est fixe ou flottant pendant un certain temps puis augmente brusquement à un niveau inacceptable [...] [Bureau du surintendant des institutions financières].  1, record 3, French, - taux%20qui%20augmente%20de%20fa%C3%A7on%20excessive

Record 3,  Textual support,  Spanish