The company priced its offering of 2.7 million ordinary shares at 20 pence a share.

该公司将所提供的270万份普通股定价为每股20美分。

The total dividend per ordinary share was 31 pence.

普通股每股股息为31便士。

There are no potential dilutive ordinary shares, and the diluted earnings per share are equal to the basic earnings.

本公司不存在稀释性潜在普通股，稀释每股收益等于基本每股收益。

It refers to the senior debt which rank is ahead of ordinary share capital will enjoy the first repayment in the case of default.

指偿债顺序排在普通股之前的公司优先债，在出现违约的情况下，享受优先受偿权。

And ordinary shares are liabilities of firms, which confer on their owners the right to a share of the profits earned but, in contrast with loans, do not have to be repaid.

普通股对企业而言是一笔负债，它授予了它的持有者分享盈利的权利，但与贷款相比它不需偿还。