TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

Share that receives a fixed and preferentially paid dividend. May be optionally converted into common stock at a future date.  4, record 1, English, - convertible%20preferred%20share

Record number: 1, Textual support number: 1 CONT

An investor who buys convertible preferred shares and subsequently converts the preferred shares to common shares does not incur a capital gain or loss at the time of conversion. Instead, the cost of convertible shares becomes the equivalent cost of the newly acquired common shares. A capital gain or loss will be incurred only when the newly acquired common shares are sold or otherwise disposed of.  5, record 1, English, - convertible%20preferred%20share

Record number: 1, Textual support number: 1 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.  6, record 1, English, - convertible%20preferred%20share

Record number: 1, Textual support number: 2 OBS

Definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  7, record 1, English, - convertible%20preferred%20share

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Action qui reçoit un intérêt fixe et qui a un droit privilégié au remboursement et/ou au paiement des intérêts. Elle peut optionnellement devenir une action ordinaire à une date future.  2, record 1, French, - action%20privil%C3%A9gi%C3%A9e%20convertible

Record number: 1, Textual support number: 1 CONT

La clause de rachat d'une action privilégiée convertible et rachetable ne limite pas le potentiel de profit, mais elle confère à la compagnie le pouvoir de rendre la conversion obligatoire, lorsque le cours des actions privilégiées, suivant la tendance de celui des actions ordinaires, monte au-dessus de leur prix de rachat.  3, record 1, French, - action%20privil%C3%A9gi%C3%A9e%20convertible

Record number: 1, Textual support number: 1 OBS

Définition extraite du CAPITAL Business Dictionary et reproduite avec l'autorisation de LID Editorial Empresarial.  4, record 1, French, - action%20privil%C3%A9gi%C3%A9e%20convertible

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

Acción que recibe un dividendo fijo y tiene un derecho privilegiado al pago de dividendos. Puede opcionalmente convertirse en acción ordinaria en una fecha futura.  2, record 1, Spanish, - acci%C3%B3n%20preferente%20convertible

Record number: 1, Textual support number: 1 OBS

acción preferente convertible: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 1, Spanish, - acci%C3%B3n%20preferente%20convertible

Record 2,  Textual support,  English

Record number: 2, 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 2, English, - common%20share

Record number: 2, 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 2, English, - common%20share

Record number: 2, Textual support number: 1 OBS

ordinary share: According to the sources consulted, in England "equity" is synonymous with "ordinary share".  7, record 2, English, - common%20share

Record number: 2, 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 2, English, - common%20share

Record number: 2, 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 2, English, - common%20share

Record number: 2, 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 2, English, - common%20share

Record 2,  Textual support,  French

Record number: 2, 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 2, French, - action%20ordinaire

Record number: 2, 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 2, French, - action%20ordinaire

Record 2,  Textual support,  Spanish

Record number: 2, 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 2, Spanish, - acci%C3%B3n%20ordinaria

Record number: 2, Textual support number: 1 OBS

acción ordinaria : término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  4, record 2, Spanish, - acci%C3%B3n%20ordinaria

Record 3,  Textual support,  English

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Action du capital social d'une société (au Canada, action ordinaire ou action privilégiée participative) donnant à son porteur le droit de participer, sans limite, aux bénéfices et au partage de l'actif net en cas de liquidation.  2, record 3, French, - action%20de%20participation

Record number: 3, Textual support number: 1 OBS

En fiscalité canadienne, le terme «equity share» est rendu par l'expression «action à revenu variable».  2, record 3, French, - action%20de%20participation

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish

Record number: 4, Textual support number: 1 OBS

acción ordinaria : Término reproducido de Law Terminology con la autorización de la Oficina de las Naciones Unidas en Ginebra.  2, record 4, Spanish, - acci%C3%B3n%20ordinaria