Question
Distinguish between equity share and preference share.

Answer

Sr. no Point of Difference Equity Share Preference Share
1. Requirements To raise the share capital it is mandatory for to issue such share. It is not essential to issue such shares.
2. Rate of Dividend The dividend rate is not fixed. The dividend rate is fixed.
3. Rights The equity shareholders have a right to attend the meeting, voting rights and to select the directors of the company. Preference shareholders have the right to vote only for the matters related to their rights.
4. Risk Equity shares are more risky. Preference shares are less risky.
5. Investors The investors, who are ready to take risk and want to gain maximum return, invest in such kind of share. The shareholder who wants stable income and safety of capital opt for preference share.
6. Market price The market price of equity shares keep changing. The rate of such share remains fixed.
7. Increase in Capital The value of equity shares increases due right share and bonus share. There is no increase in capital.

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