deferred shares

简明释义

红利后取股,红利扣存股［英国］

英英释义

例句

1.Investors are often attracted to deferred shares because they can offer a higher yield over time.

投资者通常被递延股份吸引，因为它们随着时间的推移可以提供更高的收益。

2.The company issued deferred shares to its employees as part of their compensation package.

公司向员工发放了递延股份，作为他们薪酬方案的一部分。

3.The tax implications of holding deferred shares can be complex and should be reviewed carefully.

持有递延股份的税务影响可能很复杂，应仔细审查。

4.When the company performs well, holders of deferred shares may see significant returns.

当公司表现良好时，递延股份的持有者可能会看到可观的回报。

5.The board decided to convert some common stock into deferred shares to retain talent.

董事会决定将一些普通股转换为递延股份以留住人才。

作文

In the world of finance and investments, understanding various types of shares is crucial for both investors and companies. One such type is deferred shares, which are often overlooked but play a significant role in corporate structures. Deferred shares are a class of shares that typically do not carry voting rights and may have restrictions on dividends until certain conditions are met. This unique feature makes them an interesting topic of discussion in corporate governance and investment strategies.To comprehend the significance of deferred shares, it is essential to recognize their purpose. These shares are primarily used as a way for companies to raise capital while managing ownership control. By issuing deferred shares, a company can attract investors who are willing to invest without gaining significant control over the company's operations. This can be particularly advantageous for startups and growing businesses that seek to maintain their strategic direction without external interference.Moreover, deferred shares can be beneficial for existing shareholders. When new shares are issued, existing shareholders may experience dilution of their ownership percentage. However, with deferred shares, the impact on voting power is minimized since these shares typically lack voting rights. This allows current shareholders to retain more control over decisions made within the company, which can be a crucial factor during pivotal moments in a company's growth.Another aspect to consider is the financial implications of deferred shares. Companies that issue these shares often do so with specific terms regarding dividends. For instance, dividends on deferred shares might only be paid once certain financial targets are achieved or after a predetermined period. This can create a scenario where the company prioritizes reinvestment into its operations, potentially leading to greater long-term value creation for all shareholders, including those holding deferred shares.However, investing in deferred shares also carries risks. Since these shares may not provide immediate returns in the form of dividends, investors should be prepared for a longer-term investment horizon. Additionally, the lack of voting rights means that holders of deferred shares may have limited influence on corporate decisions, which could be a disadvantage if the company's management makes choices that are not aligned with the interests of all shareholders.In conclusion, deferred shares represent a unique and strategic tool for companies looking to balance capital raising with ownership control. They offer advantages such as minimizing dilution for existing shareholders and providing a mechanism for companies to prioritize growth and reinvestment. However, potential investors must weigh these benefits against the risks associated with limited voting rights and delayed dividend payments. Understanding the intricacies of deferred shares is essential for anyone looking to navigate the complex landscape of corporate finance and investment effectively.

在金融和投资的世界中，理解各种类型的股份对于投资者和公司来说至关重要。其中一种被忽视但在公司结构中扮演重要角色的股份是递延股份。递延股份是一种通常不享有投票权并且可能在满足某些条件之前对股息有限制的股份。这一独特特征使其成为公司治理和投资策略讨论中的一个有趣话题。要理解递延股份的重要性，首先必须认识到它们的目的。这些股份主要用作公司筹集资本的方式，同时管理所有权控制。通过发行递延股份，公司可以吸引愿意投资而不获得对公司运营重大控制权的投资者。这对于寻求在没有外部干预的情况下保持战略方向的初创企业和成长型企业尤其有利。此外，递延股份对现有股东也可能是有益的。当新股份被发行时，现有股东可能会经历所有权比例的稀释。然而，随着递延股份的出现，对投票权的影响最小化，因为这些股份通常缺乏投票权。这使得当前股东能够在公司内保留更多的控制权，这在公司增长的关键时刻可能是一个至关重要的因素。另一个需要考虑的方面是递延股份的财务影响。发行这些股份的公司通常会对股息设定具体条款。例如，只有在达到某些财务目标或经过预定期限后，才会向递延股份支付股息。这可能创造出一种情境，即公司优先考虑对其运营的再投资，从而可能为所有股东，包括持有递延股份的股东，创造更大的长期价值。然而，投资于递延股份也存在风险。由于这些股份可能不会立即以股息的形式提供回报，投资者应准备好较长的投资时间。此外，缺乏投票权意味着持有递延股份的人在公司决策上可能影响有限，如果公司的管理层做出与所有股东利益不一致的选择，这可能是一个劣势。总之，递延股份代表了一种独特且战略性的工具，供希望在筹集资本与所有权控制之间取得平衡的公司使用。它们提供了如减少现有股东稀释和为公司优先考虑增长与再投资的机制等优势。然而，潜在投资者必须权衡这些好处与有限投票权和股息支付延迟相关的风险。有效理解递延股份的复杂性对于任何希望有效导航企业金融和投资复杂环境的人来说都是至关重要的。