Examlex
The Uniform Commercial Code applies to:
Equity Method
A financial accounting technique where an investment's value in the investor's books is influenced by the investee's profitability and other changes in their equity.
Redemption Premium
Additional amount above the par value paid to bondholders when a bond is redeemed before its maturity date.
Preference Shares
Shares that give holders preferential treatment over common stock in dividend payments and upon liquidation, but usually do not have voting rights.
Cumulative Dividends
Dividend payments that must be paid out to preferred shareholders before any dividends can be issued to common shareholders.
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