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Common Stock Dividends Distributable
A portion of earnings allocated by a company to be distributed to holders of its common stock, recognized as a liability until paid out.
Paid-in Capital
Equity capital that is contributed to a corporation by its shareholders, in addition to the prescribed par value, representing funds received from investors.
Cumulative Preferred Stock
A type of preferred stock that entitles the shareholder to receive dividends that, if omitted, accumulate and must be paid before dividends can be paid to common shareholders.
Annual Dividend
The total amount of dividend payments made to shareholders in a year.
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