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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Preference share capital grants preferential dividend and repayment rights yet may retain participation in surplus.</h1> The share capital of a company limited by shares is divided into equity share capital and preference share capital. Equity share capital is all capital not qualifying as preference and may include voting or prescribed differential rights. Preference share capital carries preferential rights to payment of dividend (fixed or at a fixed rate) and preferential repayment of paid-up capital on winding up or repayment; it remains preference capital even if it also has limited or full participation rights in additional dividends or surplus on winding up.

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