deferred shares
See shares.

Collins dictionary of law. . 2001.


deferred shares
Shares with no right to dividends either for a set period or until certain conditions are met, for example, a certain level of profitability is achieved. They are used in conjunction with convertible shares to ensure that there is no reduction of capital on a share conversion.

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

Look at other dictionaries:

  • deferred shares — plural noun Shares not entitling the holder to a full share of profits, and sometimes to none at all, until the expiration of a specified time or the occurrence of some event • • • Main Entry: ↑defer * * * deferred shares, stock shares not… …   Useful english dictionary

  • deferred shares — /dɪˌfɜ:d ʃeəz/, deferred stock /dɪˌfɜ:d stɒk/ noun shares which receive a dividend only after all other dividends have been paid …   Dictionary of banking and finance

  • deferred shares — Stocks whose dividends are not paid until the expiration of a stated date, or until a specified event, such as the company s profitability reaching a certain level, has taken place. Exchange Handbook Glossary Shares that do not receive income… …   Financial and business terms

  • deferred share — ➔ Share * * * deferred share UK US noun [C] STOCK MARKET ► a type of share where the dividend (= part of a company s profits) does not have to be paid until payments have been made on all other shares: »The directors receive their cash… …   Financial and business terms

  • deferred annual bonus plan — Variable incentive plan with performance/restrictions measured over a period of one year or less and where part or all of the payment of the bonus earned is deferred for a further period of time. The deferred element (for example, deferred… …   Law dictionary

  • Deferred Share — 1. A share that does not have any rights to the assets of a company undergoing bankruptcy until all common and preferred shareholders are paid. 2. A method of stock payment to directors and executives of a company through the deposit of shares… …   Investment dictionary

  • Deferred compensation — is an arrangement in which a portion of an employee s income is paid out at a date after which that income is actually earned. Examples of deferred compensation include pensions, retirement plans, and stock options. The primary benefit of most… …   Wikipedia

  • deferred settlement service — ( SRD) Facility on Euronext that allows market participants to buy or sell shares on credit , for an additional fee. In a buy trade, the investor does not settle the trade or receive the shares until the end of the month. In a sell trade, the… …   Financial and business terms

  • Deferred income — (also known as deferred revenue, unearned revenue, or unearned income) is, in accrual accounting, money received for goods or services which have not yet been delivered. According to the revenue recognition principle, it is recorded as a… …   Wikipedia

  • deferred consideration — Not a term of art, instead a somewhat vague term which practitioners use to refer to consideration that will or may be payable sometime in the future rather than at completion. It is usually encountered in connection with asset and share sales.… …   Law dictionary

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”