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Cumulative Dividends
Dividends on preferred shares that accumulate and must be paid out before any dividends can be distributed to common shareholders.
Consolidated Cost
The total cost that combines figures from various subsidiaries of a parent company into one aggregated total.
Unrealized Inventory Profits
Profits that result from internal sales within a company or conglomerate but have not been realized through sales to external parties.
Significant Influence
A level of control that an investor has over a business entity, typically through ownership of a significant but not majority share of voting stock.
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