dividends in arrears


dividends in arrears
 отсроченные (депонированные) дивиденды; накопленные невыплаченные дивиденды за предыдущие периоды по кумулятивным привилегированным акциям.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

Look at other dictionaries:

  • 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

  • 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 — or arrearages Money which is overdue and unpaid; e.g. overdue mortgage or rent payments. Term used to describe cumulative preferred stock dividends that have not been declared on time …   Black's law dictionary

  • arrears — or arrearages Money which is overdue and unpaid; e.g. overdue mortgage or rent payments. Term used to describe cumulative preferred stock dividends that have not been declared on time …   Black's law dictionary

  • arrears — Unpaid dividends or bond interest that a corporation owes its stockholders or bond holders after the payable or due date on which the dividends or interest should have been paid. American Banker Glossary * * * arrears ar‧rears [əˈrɪəz ǁ əˈrɪrz]… …   Financial and business terms

  • arrears — Payments past due, as arrears in alimony. Passed dividends on preferred stock. Anno: .25 ALR2d 802 …   Ballentine's 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

  • Дивиденды в арриях — (DIVIDENDS IN ARREARS) Дивиденды по кумулятивным привилегированным акциям, которые были объявлены, но не выплачены в течение года со дня объявления …   Финансы и биржа: словарь терминов

  • Earnings per share — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • surplus — That which remains of a fund appropriated for a particular purpose; the remainder of a thing; the overplus; the residue. Ordinarily, surplus means residue or excess of assets after liabilities, including capital, have been deducted. American Life …   Black's law dictionary

  • arrearages — arrears or arrearages Money which is overdue and unpaid; e.g. overdue mortgage or rent payments. Term used to describe cumulative preferred stock dividends that have not been declared on time …   Black's law dictionary