accumulated dividend


accumulated dividend
фин. накопленный дивиденд (дивиденд, который был начислен по кумулятивным акциям, но еще не был выплачен)
See:

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кумулятивный, или начисленный (накопленный), дивиденд: сумма дивидендов, причитающаяся акционерам (обычно владельцам привилегированных акций), но еще не выплаченная и отражаемая в балансе как обязательство до момента выплаты; см. cumulative preferred stock.
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накопленный дивиденд
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Инвестиционная деятельность
накопленный дивиденд
дивиденд, который не был своевременно выплачен держателям привилегированных акций компании

Англо-русский экономический словарь.

Смотреть что такое "accumulated dividend" в других словарях:

  • accumulated dividend — A dividend that has reached its due date, but is not paid out. Bloomberg Financial Dictionary See: cumulative preferred stock. Bloomberg Financial Dictionary * * * accumulated dividend accumulated dividend ➔ dividend * * * accumulated dividend UK …   Financial and business terms

  • Accumulated Dividend — A dividend on a share of cumulative preferred stock that has not yet been paid to the shareholder. Accumulated dividends are the result of dividends that are carried forward from previous periods and shareholders of cumulative preferred stock… …   Investment 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… …   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

  • dividend — The distribution of current or accumulated earnings to the shareholders of a corporation pro rata based on the number of shares owned. Dividends are usually issued in cash. However, they may be issued in the form of stock or property. The… …   Black's law dictionary

  • dividend — The distribution of current or accumulated earnings to the shareholders of a corporation pro rata based on the number of shares owned. Dividends are usually issued in cash. However, they may be issued in the form of stock or property. The… …   Black's law dictionary

  • dividend — a distribution of the profits of a company among its members or shareholders. Glossary of Business Terms A portion of a company s profit paid to common shareholders and preferred shareholders. A stock selling for $20 a share with an annual… …   Financial and business terms

  • Dividend — A dividend is a portion of a company s profit paid to common and preferred shareholders. A stock selling for $20 a share with an annual dividend of $1 a share yields the investor 5%. The New York Times Financial Glossary * * * dividend div‧i‧dend …   Financial and business terms

  • dividend — div·i·dend / di və ˌdend/ n 1: the part of corporate net earnings distributed usu. periodically (as quarterly) to stockholders in the form of cash, additional shares, or property either as a set amount per share or a percentage of par value… …   Law dictionary

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

  • dividend — Synonyms and related words: accrued dividends, accumulated dividends, allotment, allowance, avails, balance, big end, bigger half, bit, bite, bonus, box office, budget, capital gains, carrot, cash dividend, chunk, cleanup, clear profit,… …   Moby Thesaurus


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