Examlex
If lease payments are reduced:
Dividends in Arrears
Unpaid dividends on cumulative preferred stock that must be paid before any dividends can be paid to common shareholders.
Dividend Payable
A liability recorded on the balance sheet for dividends declared by the company but not yet paid to shareholders.
Shareholders' Equity
The amount of capital given to a company by its shareholders plus retained earnings or minus the company's liabilities.
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