TERMIUM Plus®

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CAPITAL WITHOUT RETURN [5 records]

Record 1 2016-08-31

English

Subject field(s)
  • Investment
  • Stock Exchange
  • Financial and Budgetary Management
DEF

A share that has special rights and restrictions attached to it as compared to a share of another class issued by the same company.

OBS

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.

French

Domaine(s)
  • Investissements et placements
  • Bourse
  • Gestion budgétaire et financière
DEF

Action accordant à son porteur des droits particuliers (dividende prioritaire, dividende cumulatif à taux fixe, participation additionnelle aux bénéfices, conversion en actions d'une autre catégorie, rachat au gré de la société ou au gré du détenteur, remboursement prioritaire en cas de liquidation, etc.), mais pouvant comporter certaines restrictions, notamment quant au droit de vote.

Spanish

Campo(s) temático(s)
  • Inversiones
  • Bolsa de valores
  • Gestión presupuestaria y financiera
DEF

[Acción] que confiere a su titular algún derecho respecto a las restantes acciones; por ejemplo, en el tipo de dividendo o en el momento de recibirlo, en el derecho de voto, etc.

OBS

acción preferente: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 1

Record 2 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
Save record 2

Record 3 1998-07-14

English

Subject field(s)
  • Stock Exchange
DEF

Share which cannot be sold for a specified period of time. These shares enable organizations such as building societies and land banks to operate more confidently and without fear of a sudden outflow of capital. In return, investors are normally paid a higher-than-usual rate of interest.

French

Domaine(s)
  • Bourse

Spanish

Save record 3

Record 4 1997-02-13

English

Subject field(s)
  • Investment

French

Domaine(s)
  • Investissements et placements

Spanish

Campo(s) temático(s)
  • Inversiones
Save record 4

Record 5 1988-06-06

English

Subject field(s)
  • Inventory and Material Management
CONT

The manager may return the surplus capital inventory material non longer required to stores without consulting the Disposal Review Board.

French

Domaine(s)
  • Gestion des stocks et du matériel

Spanish

Save record 5

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