优先股股利(Dividend on Preferred Stock; Preferred Stock Dividend),是指企业按优先股发放章程的有关规定,按约定的股息率或金额发放给优先股股东的报酬。由于优先股股东拥有股息分配的优先权,因此,普通股股东分派股利时,要以付清当年或积欠的优先股股利为条件。优先股股利的分派必须在普通股股利的分派之前。
... preferred stock优先股 preferred stock dividend优先股股利 preferred stockholder优先股股东 ...
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累积优先股是这样一种优先股,所有以前未支出的优先股股利必需在通俗股股利支出之前支出。
The cumulative preferred stocks are the preferred stocks that all previously unpaid preferred stock dividends must be paid before any dividends may be paid on the common stock.
—累积优先股是这样一种优先股,所有以前未支付的优先股股利必须在普通股股利支付之前支付。
The cumulative preferred stocks are the preferred stocks that all previously unpaid preferred stock dividends must be paid before any dividends may be paid on the common stock.
—可调整比例的优先股是这样一种优先股,股利依据一个合适的利率定期重新确定。
The adjustable rate preferred stock is preferred stock that the dividend is reset periodically in terms of an applicable rate.
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