deferred share

deferred share 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 compensation in deferred share units, an instrument designed to mirror the increases and declines of a company's stock.

a type of share where the dividend (= part of a company's profits) does not have to be paid until a future date: »

The National Association of Pension Funds objects to the fact that the deferred shares are paid out regardless of the performance of the company over the intervening three years.


Financial and business terms. 2012.

Look at other dictionaries:

  • deferred share — /dəfɜd ˈʃɛə/ (say duhferd shair) noun 1. → deferred delivery share. 2. a share which entitles the holder to a deferred dividend …   Australian English 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 share — Fin [m1]1. a share, usually held by founding members of a company, often with a higher dividend that is only paid after other shareholders have received their dividends and, in some cases, only when a certain level of profit has been achieved 2.… …   The ultimate business dictionary

  • deferred share — Chiefly Brit. a share of stock on which a dividend is not paid until some fixed date or until some conditional event. [1880 85] * * * …   Universalium

  • deferred share — Chiefly Brit. a share of stock on which a dividend is not paid until some fixed date or until some conditional event. [1880 85] …   Useful english dictionary

  • deferred share bonus plan — Where all or part of the employee s bonus is not delivered in cash but in shares and receipt is deferred and made contingent on the recipient remaining in employment until the end of the deferral period. Practical Law Dictionary. Glossary of UK,… …   Law dictionary

  • approved deferred share trust — ADST A trust fund set up by a British company, and approved by HM Revenue and Customs, that purchases shares in that company for the benefit of its employees. Tax on dividends is deferred until the shares are sold and is then paid at a reduced… …   Big dictionary of business and management

  • share — Shares represent a slice in the ownership of a company. Financial Services Glossary The authorised share capital of a company is divided into a number of equal parts. Each part is called a share. See ordinary shares, preference shares, securities …   Financial and business terms

  • deferred delivery share — noun a share which can be sold only on the understanding that buyers must accept a delay in delivery of scrip, due to reconstruction of the company s share capital. Abbrev.: dd Also, deferred share …   Australian English dictionary

  • 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

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