Examlex
How do multiple agenda items operate to shape issue development?
Cumulative Preferred Shares
Preferred stock where dividends accumulate if not paid in a given period and must be paid out before any dividends can be paid to common stockholders.
Dividends in Arrears
Unpaid dividends on cumulative preferred stock that must be paid before any dividends can be paid to common shareholders.
Dividend Payable
A liability recorded on the balance sheet for dividends declared by the company but not yet paid to shareholders.
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