dividend in arrears


dividend in arrears
задолженность по дивидендам
невыплаченные дивиденды по привилегированным акциям, которые должны быть выплачены владельцу акций в будущем

Англо-русский словарь терминов по депозитарному хранению и клирингу. . 2002-2009.

Смотреть что такое "dividend in arrears" в других словарях:

  • dividend in arrears — accumulated dividends on cumulative preferred stock that are deemed payable to the current holder. Bloomberg Financial Dictionary …   Financial and business terms

  • Arrears — is a legal term for a type of debt which is overdue after missing an expected payment. It is also used (in the form in arrears) for payments that occur at the end of a period.Arrears accrue from the date on the first missed payment was due. The… …   Wikipedia

  • arrears — A liability that has not been settled by the due date. For example, cumulative preference shares entitle the shareholders to receive an annual fixed dividend. If this is not paid, the dividend is said to be in arrears and this fact must be… …   Accounting dictionary

  • arrears — A liability that has not been settled by the due date. For example, cumulative preference shares entitle the shareholders to receive an annual fixed dividend. If this is not paid, the dividend is said to be in arrears and this fact must be… …   Big dictionary of business and management

  • accumulated dividend — A dividend that has not been paid to a holder of cumulative preference shares and is carried forward (i.e. accumulated) to the next accounting period. It represents a liability to the company. The Companies Act requires that where any fixed… …   Accounting dictionary

  • accumulated dividend — A dividend that has not been paid to a holder of cumulative preference shares and is carried forward (i. e. accumulated) to the next accounting period. It represents a liability to the company. The Companies Act requires that where any fixed… …   Big dictionary of business and management

  • cumulative dividend — ➔ dividend * * * cumulative dividend UK US noun [C] ► FINANCE, STOCK MARKET a regular payment made to the owners of cumulative preference shares: »It is common that shares with a right to a cumulative dividend obtain voting rights if the dividend …   Financial and business terms

  • dividends in arrears — Dividends that are due but have not been paid. Dividends in arrears must be disclosed in the notes to the financial statements of a company. See: preference dividend …   Accounting dictionary

  • ЗАДОЛЖЕННОСТЬ ПО ДИВИДЕНДАМ — DIVIDEND IN ARREARSНакопленные за прошлые годы невыплаченные дивиденды по кумулятивным привилегированным акциям …   Энциклопедия банковского дела и финансов

  • Preferred stock — Financial markets Public market Exchange Securities Bond market Fixed income Corporate bond Government bond Municipal bond …   Wikipedia

  • business organization — Introduction       an entity formed for the purpose of carrying on commercial enterprise. Such an organization is predicated on systems of law governing contract and exchange, property rights, and incorporation.       Business enterprises… …   Universalium


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