TERMIUM Plus^®

Fiche 1,  Justifications,  Anglais

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, fiche 1, Anglais, - 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, fiche 1, Anglais, - 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, fiche 1, Anglais, - 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, fiche 1, Anglais, - convertible%20preferred%20share

Fiche 1,  Justifications,  Français

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, fiche 1, Français, - 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, fiche 1, Français, - 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, fiche 1, Français, - action%20privil%C3%A9gi%C3%A9e%20convertible

Fiche 1,  Justifications,  Espagnol

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, fiche 1, Espagnol, - 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, fiche 1, Espagnol, - acci%C3%B3n%20preferente%20convertible