DNP has outstanding Floating Rate Mandatory Redeemable Preferred Shares, secured borrowings and secured notes to leverage the common stockholders’ investment.

Source: https://seekingalpha.com/article/4650460-dnp-rising-rates-pressure-nii-but-still-expensive?source=feed_all_articles

Finally, Deutsche Bank Aktiengesellschaft set a GBX 551 ($7.05) price objective on BP PLC 9 Percent Preferred Shares in a report on Thursday, March 30th.

Source: https://www.etfdailynews.com/2023/06/21/bp-plc-9-percent-preferred-shares-lonbp-b-hits-new-1-year-low-at-142-00/

The fair value change of the Preferred Shares is charged/credited to fair value change of Preferred Shares in profit or loss except for the portion attributable to credit risk change which shall be charged/credited to other comprehensive income, if any.

Source: https://www.marketscreener.com/quote/stock/APOLLOMICS-INC-152896960/news/APOLLOMICS-CONDENSED-CONSOLIDATED-INTERIM-STATEMENTS-OF-FINANCIAL-POSITION-Form-6-K-44946216/?utm_medium=RSS&utm_content=20230928

The fair value change of the Preferred Shares is charged/credited to fair value change of Preferred Shares in profit or loss except for the portion attributable to credit risk change which shall be charged/credited to other comprehensive income, if any.

Source: https://www.marketscreener.com/quote/stock/APOLLOMICS-INC-152896960/news/APOLLOMICS-CONDENSED-CONSOLIDATED-INTERIM-STATEMENTS-OF-FINANCIAL-POSITION-Form-6-K-44946216/?utm_medium=RSS&utm_content=20230928

The movie theater company currently has both common shares, trading under AMC, as well as preferred shares, AMC Preferred Shares).

Source: https://investorplace.com/2023/04/amc-stock-delaware-court-delays-amcs-stock-conversion/