Income note: note where the income is wholly or partially dependent on the earnings of the issuing corporation.

收益票据：收益全部或部分依赖于票据发行公司收入的票据。

youdao

Dividends do not accrue from day to day, since they become an obligation of the issuing corporation only when they are declared by the board of directors.

因为股利不是逐日自然增长的，只有在董事会宣布分红派息之后，股利才能成为发行公司的负债。

youdao

Most preferred stocks include a call provision. This provision grants the issuing corporation the right to repurchase the stock from the Stockholders at a stipulated call price.

大多数优先股都包含一个赎回条款，这个条款授予发行公司一项向股东按规定的赎回价格回购股票的权力。

youdao

Giant Corporation, which was always going to be there, it always had been, would keep issuing that retirement check to you until the end of your lifetime.

FORBES: Variable Annuity Mini-Boom Coming

To qualify for S corporation status, you must meet certain rules, such as having fewer than one hundred shareholders and issuing only one class of stock (preferred shares aren't allowed).

WSJ: Forming an S Corporation