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Accumulated Dividend

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Accumulated dividend
A dividend that has reached its due date, but is not paid out. See: Cumulative preferred stock.

accumulated dividend

Accumulated Dividend
Dividends on preferred stock that are past due. Because preferred stocks have guaranteed dividends, a company is legally required to pay the dividends before it makes any dividend payments on common stock. Dividends in arrears go to the current owners of preferred stock when they are paid; the person who owned the stock when the dividends originally should have been paid receives nothing. They are also called accumulated dividends.


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s common stock plus 10,833 accumulated dividend shares in the redemption.
11, basic and diluted, including the extraordinary credit, accumulated dividends due preferred shares and the gain on the exchange and retirement of preferred stock.
32, basic and diluted, including the extraordinary credit, accumulated dividends due preferred shares, and the gain on the exchange and the retirement of preferred stock.
 
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