TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

ARRIERE DIVIDENDE [1 record]

Record 1 1997-03-17

English

Subject field(s)
  • Accounting
DEF

Passed dividends on cumulative preferred stock that must be paid before dividends can be paid on junior classes of stock.

French

Domaine(s)
  • Comptabilité
DEF

Dividende qu'une société a omis de verser et qu'elle doit, plus tard, servir prioritairement aux porteurs d'actions dites à dividende cumulatif.

Spanish

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