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Cumulative preference shares |
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Cumulative preference sharesWhen a company fails to pay a dividend, holders of cumulative preference shares are entitled to receive this missed payment when a dividend is next declared. This rule is cumulative and they are also entitled to the current dividend provided sufficient cash is available. These payments receive priority over the claims of ordinary shareholders.Similar MatchesCumulative preferred stockCumulative preferred stockPreferred stock with dividend payment priority following a missed dividend payment. This amount accumulates with subsequent dividends and when next a dividend is declared no payments can be made to common stockholders until cumulative preferred stockholders have been paid in full. Cumulative Translation Adjustment (CTA) accountCumulative Translation Adjustment (CTA) accountAn entry in a translated balance sheet in which gains and/or losses from translation have been accumulated over a period of years. The C.T.A. account is required under the FASB No. 52 rule. Cumulative dividend featureCumulative dividend featureA requirement that any missed preferred or preference stock dividends be paid in full before any common dividend payment is made. Cumulative probability distributionCumulative probability distributionA function that shows the probability that the random variable will attain a value less than or equal to each value that the random variable can take on. Cumulative total returnCumulative total returnThe actual performance of a fund over a particular period. Further SuggestionsCumulative abnormal return (CAR)Cumulative preferred stock Noncumulative |
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