Preference shares and Preliminary rulings: Difference between pages

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A form of capital with preferred rights over ordinary shares or common stock.  These rights may be a preferred right to a dividend or to repayment in the event of winding up of the business.
The process whereby a national court with a case including a question of the validity or interpretation of community law can (or if it is a final court of appeal must) refer that specific question to the European Court of Justice for a binding determination.


This form of capital can have some characteristics of debt and of equity.  As such they could be a form of hybrid instrument.
Preference shares are frequently used by venture capital investors as a medium for their investment.


== See also ==
== See also ==
* [[Common stock]]
* [[Court]]
* [[Ordinary shares]]
* [[European Union]]
* [[Venture capital]]


[[Category:Compliance_and_audit]]

Revision as of 14:19, 30 March 2016

The process whereby a national court with a case including a question of the validity or interpretation of community law can (or if it is a final court of appeal must) refer that specific question to the European Court of Justice for a binding determination.


See also

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