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Preferred Stockholders
Investors who own preferred shares in a company, which have a higher claim on assets and earnings than common stock, often receiving dividends before common stockholders.
Common Stockholders
Individuals or entities that own common stock in a corporation, granting them rights to dividends and voting in corporate matters.
Cumulative
This term refers to the total amount accumulated over a period of time, often used in the context of dividends or other figures that add up over multiple periods.
Dividends in Arrears
Unpaid dividends on cumulative preferred stock that must be paid out before any dividends can be issued on common stock.
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