A security that shows ownership in a corporation and gives the holder a claim, prior to the claim of common stockholders, on earnings and also generally on assets in the event of liquidation. 對股東的權利有特別優先或限制的股份
a division of corporate stock by the issuing to existing shareholders of a specified number of new shares with a corresponding lowering of par value for each outstanding share 由董事會宣布將目前股東手上的股票進行分割的做法 股票分割可以一分為二 一分為三等等 公司必須掌握足夠的可發行股票才能分割 股票分割通常是在股價非常高 以及公司想藉由降低股價 鼓勵更多股東持有公司股票的作法
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