This article examines the feasibility of a Singapore-incorporated company issuing participating preference shares and preference shares with full voting rights in the light of the existing definition of the term "preference shares" in the Companies Act. It also examines what constitutes an "equity share", and the meaning of terms of similar import, in the context of company related legislation and The Singapore Code on Take-overs and Mergers. The legal and practical implications of such an inquiry are discussed and legal reform is suggested. _x000D_ _x000D_ "What's in a name? That which we call a rose_x000D_ By any other name would smell as sweet" _x000D_ (Shakespeare's Romeo and Juliet Act 2, Scene 2, Line 43)