Dividends paid on free floating securities(1) - exempt

(1) Debt or equity securities listed on stock exchange with free float rate in excess of 25% as of 31 December
of the current and preceding reporting year, pursuant to the information provided by the issuer of these
securities to the stock exchange


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Note added at 1 hr (2011-01-30 13:10:53 GMT)
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free floating securities
см. также floating Securities
см. также floater

Bonds or preferred stocks which pay an interest rate that fluctuates according to a formula or in step with the market interest rate. Also called floating rate securities, floaters.

http://www.investorwords.com/7309/floating_securities.html


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Note added at 1 hr (2011-01-30 13:14:47 GMT)
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Антоним:
fixed-income (fixed-rate) securities = ценные бумаги с фиксированным доходом (с фиксированной процентной ставкой).

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Note added at 4 days (2011-02-04 09:07:19 GMT) Post-grading
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Справедливости ради должен заметить, что существуют ещё ДВА других по смыслу значения этого термина. Но в данном контексте применимо это значение.