优先股股利

此外，这份文件还称投资者“有权获得3%的累计优先股股利。”而PrivCo却称存在“两位数的年度现金股利。”

Moreover , the filing says that participants " shall be entitled to receive cumulative dividends at the rate of three percent . " Again , PrivCo had claimed " Double-digit annual cash dividends . "

到12月3日，累积拖欠优先股股利10美元。

As of December 3 , dividends in arrears on the cumulative preferred stock total $ 10 .

此外，这份文件还称投资者有权获得3%的累计优先股股利。

Moreover , the filing says that participants shall be entitled to receive cumulative dividends at the rate of three percent .

累积优先股的拖欠股利

Arrears of dividends for cumulative preference shares

典型的情况是，优先股具有在股利分配上的某种优先权，并且在公司清算时对资产有优先要求权。

Typically , preferred stocks have some type of dividend preference and a prior claim to assets in liquidation .

如果在某年优先股的正常股利全部或部分未付，未付金额称为拖欠股利，并需在以后年度支付普通股股利之前优先支付。

If all or any part of the regular dividend on the preferred stock is omitted in a given year , the amount omitted is said to be in arrears and must be paid in a subsequent year before any dividend can be paid on the common stock .

如果公司有发行在外的优先股，我们首先应从净收益中减除当年优先股的股利。

When a company has preferred stock outstanding , we first deduct from net income the amount of current year preferred stock dividends .