deferred stock
deferred stock 延期付息股票；后派息股 指载明推迟支付股息的股票。即只有当其他某种类型的股票获得股息分派之后，或者公司的某项责任或债务履行之后才给予支付股息的股票种类。在这个意义上，相对于优先股来说，普通股也是延期付息股票，在只有普通股和优先股时，延期付息股票即指普通股。当优先股、普通股和延期付息股票并存时，后者只能在前二者的股息已经支付后才可分配股息。延期付息股票多见于英国，在美国则极少见。
Search Results for: deferred stock
deferred stock
Stock whose holders are entitled to dividends only after the corporation has met some other specified obligation, such as the discharge of a liability or the payment of a dividend to preferred shareholders. [Cases: Corporations 155(3).]
cash or deferred arrangement
cash or deferred arrangement. A retirement-plan provision permitting an employee to have a certain amount of compensation paid in cash or contributed, on behalf of the employee, to a profit-sharing or stock-bonus plan. • A 401(k) plan is a type of cash or deferred arrangement. — Abbr. CODA.
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