第一優先股
first preferred share
優先次序高於優先股及普通股的股權擁有權，尤其是在股息及資產分配方面。當進行資產申索時，第一優先股的申索次序先於第二優先股，但次於債券持有人。
Priorities higher than the equity ownership of preferred shares and common shares, particularly in terms of dividends and distribution of assets. When asset claims, claims first order of preference shares prior to the second preferred shares, but inferior to bondholders.