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Liquidation Preference

A contractual right giving an investor priority payment in a sale, winding-up, or similar event, often expressed as a multiple of invested capital plus specified dividends.

What traders should verify

For Liquidation Preference, trace the instrument count, rights, price or conversion terms, vesting or maturity, measurement date, and later changes in filings.

Do not conflate

Do not treat Liquidation Preference as proof that shares are issued, outstanding, freely tradable, converted, exercised, vested, or sold unless the evidence establishes that state.

Primary source

SEC definition

Source boundary: this glossary reflects SEC staff views and is not a Commission rule, regulation, or statement. Check the linked source for current wording and legal context.

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