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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>Share capital classification establishes equity and preference shares with specified dividend, repayment priorities and differential rights.</h1> Section 43 distinguishes equity share capital from preference share capital: equity comprises share capital without preferential rights, including shares with ordinary voting or differential rights; preference share capital is defined by preferential dividend rights (fixed amount or rate) and/or preferential repayment on winding up, and remains preference capital even if it also participates in surplus dividends or winding-up proceeds after repayment.

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