Class B shares
Common Stock that is typically assigned fewer voting rights than Class A shares. The voting rights for each class of stock are spelled out in the company's prospectus. Compare to B Shares; Preferred Shares; restricted shares. Mutual Fund shares that carry a back-end load. Sometimes referred to simply as B shares. Compare to Class A Shares; Class C shares.
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voting rights
Class A shares
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noncash items
American Depositary Receipt
historical cost concept
luxury tax
fixed rate