noncumulative dividends
noncumulative dividends 非累积股息 若优先股的股息在某一年度或期间不支付，在欠付后不累积，即不再从以后年度的盈利中予以补发，则为非累积股息。 (→cumulative dividend)
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Search Results for: cumulative dividend
cumulative dividend
cumulative dividend 累积(优先股)股息；累积(优先股)红利 在未予向股东分配的情况下逐年累积的股息，通常源于优先股，且须在向普通股分配股息之前予以全部支付。
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noncumulative dividend
A dividend that does not accrue for the benefit of a preferred shareholder if there is a passed dividend in a particular year or period. Cf. cumulative dividend. [Cases: Corporations 152. C.J.S. Corporations §§ 295–299.]
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cumulative dividend
A dividend that grows from year to year when not paid. • A cumulative dividend is usu. on preferred shares, and it must be paid in full before common shareholders may receive any dividend. If the corporation does not pay a dividend in a particular year or period, it is carried over to the next
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cumulative preferred dividend
cumulative preferred dividend 累积优先股股息；累积优先股红利(→cumulative dividend)
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cumulative preferred stock
cumulative preferred stock 累积优先股 指必须在普通股股东获得分红之前予以支付全部股息的优先股。如果不是每年支付，则未支付的股息逐年累积直至全部支付，且优先于普通股受偿。 (→cumulative dividend)
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noncumulative preferred stock
Preferred stock that does not have to be paid dividends that are in arrears. • Once a periodic dividend is omitted, it will not be paid. — Also termed noncumulative stock. [Cases: Corporations 156. C.J.S. Corporations § 158.]
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cumulative preferred stock
Preferred stock that must receive dividends in full before common shareholders may receive any dividend. • If the corporation omits a dividend in a particular year or period, it is carried over to the next year or period and must be paid before the common shareholders receive any payment. — Also termed cumulative stock; cumulative
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