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  • Preference Shares: Subtopic 19.7-Classes of Shares

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    Dhruvit Dad
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    Preference shares are a class of shares that provide preferential treatment to shareholders over ordinary shareholders. Preference shareholders receive dividends at a fixed rate before ordinary shareholders and have a right to claim assets in a wind up, but do not have ownership rights or voting rights. Key features of preference shares include a preferential dividend option, no voting rights, right to assets in wind up, and fixed dividend payout irrespective of company profits.

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    Prefrence shares notes for accounting

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    Preference Shares

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    Preference shares are a class of shares that provide preferential treatment to shareholders over ordinary shareholders. Preference shareholders receive dividends at a fixed rate before ordinary shareholders and have a right to claim assets in a wind up, but do not have ownership rights or voting rights. Key features of preference shares include a preferential dividend option, no voting rights, right to assets in wind up, and fixed dividend payout irrespective of company profits.

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    16 views3 pages

    Preference Shares: Subtopic 19.7-Classes of Shares

    Uploaded by

    Dhruvit Dad
    Preference shares are a class of shares that provide preferential treatment to shareholders over ordinary shareholders. Preference shareholders receive dividends at a fixed rate before ordinary shareholders and have a right to claim assets in a wind up, but do not have ownership rights or voting rights. Key features of preference shares include a preferential dividend option, no voting rights, right to assets in wind up, and fixed dividend payout irrespective of company profits.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
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    Download as pptx, pdf, or txt
    of 3

    PREFERENCE

    SHARES
    CHAPTER 19
    SUBTOPIC 19.7- CLASSES OF SHARES

    Dhruvit and Arnav


    DEFINITION OF PREFERENCE FEATURES OF PREFERENCE
    SHARE SHARE

    1. Preferential dividend option for


    • A share which does not give the shareholders.
    owner any ownership rights in the 2. Preference shareholders do not have the
    company. The holder will receive right to vote.
    dividends at a fixed rate, payable 3. Shareholders have a right to claim the
    before dividends to the ordinary assets in case of a wind up of the
    company.
    shareholder.
    4. Fixed dividend payout for shareholders,
    irrespective of profit earned.
    THANK YOU

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