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在英国早期的公司中,一般至少存在优先股和普通股之分,有的公司还设有劣后股、无投票权股等其他公认的股份类别,在长期的公司实践过程中,随着现代公司治理的发展,对于股份权利的细分和主张日益多样化和复杂化,为了适应这些需要,英国公司法逐渐形成了其独特的类别股份制度,而在实践中已经形成的“类别权利”、“类别股份”及“类别股东”等用词,也为英国公司法所采用。
In the early British companies, there are at least preferred shares and common shares, and some companies also have inferior shares, non-voting shares and other recognized share classes. During the long-term practice of the company, with the modern The development of corporate governance has increasingly diversified and complicated the subdivision and assertion of share rights. In order to meet these needs, British company law gradually formed its unique category shareholding system. However, in practice, “category rights” “,” Class shares “and” class shareholders "are also used by the UK company law.