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Noncumulative
Pertaining to dividends or preferred stock where undeclared or unpaid dividends do not accumulate and are not owed in future periods.
Common Stockholders
Individuals or entities that own shares of a company's common stock, granting them voting rights and a share of the company's profits through dividends.
Dividend Payment
A dividend payment is a distribution of a portion of a company's earnings to its shareholders, typically made in cash or additional stock.
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