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cumulative preference shares 累積優先股,累積紅利先取股。

cumulative time

This statutory guideline specifies the hkma s approach to recognising perpetual subordinated debt and paid - up irredeemable cumulative preference shares as supplementary capital , including instruments that carry special features such as call options and step - ups . relevant amendments to the third schedule to the banking ordinance were gazetted in december 2002 這份法定指引說明金管局就接受永久后償債項及繳足股款的不可贖回可累積優先股(包括附有償還或贖回權及遞升安排等特性的票據)列入附加資本所采用的模式。

Non - cumulative preference share 非累積優先股

Accrued cumulative preference share dividend 應累算的累積優先股股息