18****37
2023-03-29 13:06請解釋cumulative preference share 和non cumulative preference share
所屬：CFA Level I > Equity 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個(gè)回答
愛吃草莓的葡萄助教
2023-03-30 09:59
該回答已被題主采納
同學(xué)你好。
cumulative preference shares： Usually promised fixed dividends and any dividends that are not paid must be made up before common shareholders can receive dividends。
Non-cumulative preference shares：have no such provision，This means that any dividends that are not paid in the current or subsequent periods are forfeited permanently and are not accrued over time to be paid at a later date。
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