www.berkshirehathaway.com/compab.html
Class A and Class B Common Stock Berkshire Hathaway Inc. has two classes of common stock designated Class A and Class B A share of Class B common stock has the rights of 1/30^th of a share of Class A common stock except that a Class B share has 1/200^th of the voting rights of a Class A share (rather than 1/30^th of the vote). Each share of a Class A common stock is convertible at any time, at the holder's option, into 30 shares of Class B common stock. This conversion privilege does not extend in the opposite direction. That is, holders of Class B shares are not able to convert them into Class A shares. Both Class A & B shareholders are entitled to attend the Berkshire Hathaway Annual Meeting which is held the first Saturday in May The Relative Prices of Berkshire Class A and Class B Stock The Class B can never sell for anything more than a tiny fraction above 1/30^th of the price of A When it rises above 1/30^th, arbitrage takes place in which someone perhaps the NYSE specialist buys the A and converts it into B This pushes the prices back into a 1:30 ratio. On the other hand, the B can sell for less than 1/30^th the price of the A since conversion doesn't go in the reverse direction. All of this was spelled out in the prospectus that accompanied the issuance of the Class B When there is more demand for the B (relative to supply) than for the A, the B will sell at roughly 1/30^th of the price of A When there's a lesser demand, it will fall to a discount. In my opinion, most of the time, the demand for the B will be such that it will trade at about 1/30^th of the price of the A However, from time to time, a different supply-demand situation will prevail and the B will sell at some discount. In my opinion, again, when the B is at a discount of more than say, 2%, it offers a better buy than the A When the two are at parity, however, anyone wishing to buy 30 or more B should consider buying A instead.
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