TERMIUM Plus®

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

DIVIDENDO PRIVILEGIADO [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2020-11-18

English

Subject field(s)
  • Stock Exchange
  • Investment
DEF

Share that receives a fixed and preferentially paid dividend. May be optionally converted into common stock at a future date.

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.

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.

OBS

Definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

French

Domaine(s)
  • Bourse
  • Investissements et placements
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.

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.

OBS

Définition extraite du CAPITAL Business Dictionary et reproduite avec l'autorisation de LID Editorial Empresarial.

Spanish

Campo(s) temático(s)
  • Bolsa de valores
  • Inversiones
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.

OBS

acción preferente convertible: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 1

Record 2 2010-11-30

English

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

A dividend to holders of preferred stock, usually at a fixed rate per quarter expressed in a percentage or in dollars per share.

French

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

Dividende réservé aux porteurs d'actions privilégiées, généralement distribué en priorité par rapport aux dividendes sur actions ordinaires.

Spanish

Campo(s) temático(s)
  • Inversiones
  • Bolsa de valores
  • Gestión presupuestaria y financiera
Save record 2

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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