participation preferred stock
participation preferred stock 分红优先股；参加优先股 一类优先股，其股东不仅有权分得规定的优先股股利，在普通股股利率超过优先股的股利率时，该优先股股东还可参加普通股股东的股利分配。
participation preferred stock Read More »
Search Results for: preferred stock
callable preferred stock
Preferred stock that may be repurchased by the issuing corporation at a prestated price, usu. at or slightly above par value. [Cases: Corporations 68. C.J.S. Corporations §§ 177, 180–183.]
callable preferred stock Read More »
callable preferred stock
callable preferred stock 可提前赎回的优先股 一种能被发行公司按预定价格赎回的优先股。
callable preferred stock Read More »
preferred stockholders’ contract
preferred stockholders’ contract 优先股约定；优先股条款 指公司章程、章程附则或董事会决议中有关优先股股东权利的规定。
preferred stockholders’ contract Read More »
class of stock
class of stock. A category of corporate shares used when more than one type of stock is issued. See preferred stock and common stock under STOCK. [Cases: Corporations 62. C.J.S. Corporations §§ 126, 128, 148–151.]
voting stock rights
voting-stock rights. A stockholder’s right to vote stock in the affairs of the company. • Most commonly, holders of common stock have one vote for each share. Holders of preferred stock usu. have the right to vote when preferred dividends are in default for a specified period. [Cases: Corporations 197. C.J.S. Corporations §§ 373, 375–378.]
voting stock rights Read More »
bailout stock
Nontaxable preferred stock issued to stockholders as a dividend. • Bailout stock is issued to gain favorable tax rates by distributing corporate earnings at capital gains rates rather than by distributing dividends at ordinary income rates. This practice is now prohibited by the Internal Revenue Code. IRC (26 USCA)§ 306.
special stock
Hist. Corporate stock that guarantees investors an annual dividend and gives them creditor status to the extent that dividends have become payable. • In contrast, preferred-stock holders’ claims for dividends payable are secondary to creditors’ claims. Special stock was statutorily authorized only in Massachusetts.
guaranteed stock
Preferred stock on which a dividend is guaranteed by someone (usu. a parent corporation) other than the issuer. [Cases: Corporations 156. C.J.S. Corporations § 158.]