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 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.  4, record 2, English, - convertible%20adjustable%20preferred%20stock

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Action privilégiée comportant à la fois un droit de conversion en actions d'une autre catégorie et le droit à un dividende prioritaire à taux variable.  1, record 2, French, - action%20privil%C3%A9gi%C3%A9e%20convertible%20%C3%A0%20taux%20variable

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

Tipo de acciones preferentes cuyo porcentaje de dividendos es ajustable en relación con los tipos de interés de la deuda del tesoro. Son convertibles en acciones ordinarias.  1, record 2, Spanish, - acci%C3%B3n%20preferente%20convertible%20con%20porcentaje%20variables

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

Relationship that determines how many shares of common stock will be received in exchange for each convertible bond or preferred share when the conversion takes place.  2, record 3, English, - conversion%20ratio

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Lorsqu'un taux de conversion est prévu, les titres convertibles sont échangés sur base d'un certain nombre de titres anciens pour un nombre déterminé de titres nouveaux.  2, record 3, French, - taux%20de%20conversion

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 DEF

Relación que determina cuántas acciones ordinarias serán recibidas a cambio de cada bono convertible, o cada acción preferente convertible, cuando la conversión tenga lugar.  1, record 3, Spanish, - ratio%20de%20conversi%C3%B3n