Legal capital represents the amount of a company's stockholders' equity which cannot be reduced by the payment of dividends, ensuring a company's financial stability and the protection of creditors.
Preference shares, also known as preferred stock, are a class of ownership in a corporation that has a higher claim on assets and earnings than common stock.
A single irregular dividend payment made after an especially profitable year or during the restructuring of a company, aimed at distributing excess profits or incentivizing shareholders.
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