A non-participating preference share refers to a type of preference share that does not entitle the shareholder to participate in the excess profits of a company beyond a predetermined fixed rate of dividend.
Participating Preference Shares are a type of preference share that not only provides a fixed dividend but also allows holders to participate in additional profits after certain conditions are met.
A type of equity ownership in a company that entitles holders to a fixed dividend before any dividends are paid to ordinary shareholders.
