cumulative share
11cumulative preference share — /ˌkju:mjυlətɪv pref(ə)rəns ʃeə/, cumulative preferred stock /ˌkju:mjυlətɪv prɪˌfɜ:d stɒk/ noun a preference share which will have the dividend paid at a later date even if the company is not able to pay a dividend in the current year …
12cumulative preference share — noun a preference share whose annual fixed rate dividend, if it cannot be paid in any year, accrues until it can …
13cumulative preference share — noun a share issued on terms such that should the dividend in any year or years be not paid in whole or in part, the right to receive the unpaid monies remains …
14Cumulative Preferred Stock — A type of preferred stock with a provision that stipulates that if any dividends have been omitted in the past, they must be paid out to preferred shareholders first, before common shareholders can receive dividends. A preferred stock will… …
15Cumulative Voting — The procedure of voting for a company s directors; each shareholder is entitled one vote per share times the number of directors to be elected. This is sometimes known as proportional voting . For example, if you owned 100 shares and there were… …
16Cumulative Method — A method of voting rights which allows the ordinary shareholder to cast votes in any combination for a set number of positions being elected. There is no commitment to equally distribute the votes. ► See also Ordinary Share Capital …
17non-cumulative preference share — A preference share not having the right to dividends that were not paid in previous years. Compare: cumulative preference share …
18non-cumulative preference share — A preference share that does not have the right to dividends unpaid in previous years. Compare cumulative preference share …
19Earnings per share — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
20Gini coefficient — A statistic conventionally used in order to describe in summary form the degree of inequality in distributions (usually of income and wealth). It is calculated by determining the area between a Lorenz curve of the distribution (that is a graph of …
