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Word: cumulativeâ (lookup in dictionary) (lookup stats)
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...cumulative. If cumulative, its dividends are not payable if profits are not earned; but when profits are earned, its unpaid dividends, past or present, are a first charge against such profits and must be paid before the common stock-holders receive anything. If preferred stock is non-cumulative???in the opinion up to now of both lawyers and the public?a passed dividend is lost...

Author: /time Magazine | Title: Dividends | 12/1/1924 | See Source »

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