五、何谓特别股资金成本(cost of preferred stock)﹖特别股资金成本率与特别股股东的必要报酬率有何关联?
权威例句
1.
The banks get to deduct the "dividends" of their trust-preferred stock as interest expense (thus lowering the after-tax costof borrowing) and get to count it as capital.
WSJ: For Investors Seeking Income, Preferred Stock May Make Sense