The measure is named after Warren Buffett, the billionaire investor who has called for higher taxes on the wealthy after noting that he pays a lower tax rate than his secretary because of preferential tax treatment for capital gains and dividend income. 该规则以沃伦巴菲特(warrenbuffett)的名字命名,这位亿万富翁投资家呼吁对富人征收更高税率,此前他指出,由于资本利得和股息收入的优惠税收待遇,他支付的税率低于他的秘书。
Particularly, when issuing such shares or any part the director has preferential, deferred or qualified dividend rights, or special or qualified voting rights, or without voting rights. 特别是,董事在发行此等股份或其任何部份时,可附有优先、递延或合资格股息权,以及特别或合资格表决权,或不附有表决权。