action privilégiée à impôt différé

CONT: Certaines actions privilégiées et ordinaires paient des dividendes à imposition reportée qui jouissent d'un régime fiscal particulier. Toutefois, ce régime fiscal particulier a cessé le 1er décembre 1978 sauf dans le cas de certaines actions privilégiées à imposition reportée.

CONT: Certain preferred and common shares pay tax-deferred dividends which receive special tax treatment. However, this special treatment terminated December 31, 1978, except for certain tax-deferred preferred shares.
OBS: The correct French equivalent is ""action"" in this context because ""stock"" and ""share"" are used interchangeably as a singular noun. However, ""stock"" is usually a collective noun, with ""actions"" as its French equivalent and ""shares"" as its synonym.