Examlex
Which of the following are sources of information on wage and salary benchmark data?
Current-Year Dividends
Current-Year Dividends refer to the distribution of a portion of a company's earnings to its shareholders, declared and paid within the current fiscal year.
Cumulative Preferred Stockholder
A cumulative preferred stockholder is an investor who owns preferred shares that accumulate unpaid dividends, ensuring they are paid out before any dividends on common stock.
Dividends in Arrears
Dividends on preferred stock that have been declared but not yet paid to shareholders.
Nonparticipating
Typically refers to insurance policies or preferred stock where the holders do not have the right to share in certain dividends beyond the specified rate or in the surplus assets.
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