Cumulative preferred stocks ensure skipped dividends are paid before common dividends. Calculate owed dividends by annual rate x par value, divided by quarters, multiplied by missed payments. In ...

The income statement is one of the three main financial statements used by companies when reporting their results. The income statement shows you a company's revenues and subtracts all of the various ...

Image: Flickr user Zoll Erdos. Most, but not all, preferred stocks have a "cumulative" provision. This says that, if any dividend payments have been skipped, they must be paid out to preferred ...

Amy Fontinelle is a freelance writer, researcher and editor who brings a journalistic approach to personal finance content. Since 2004, she has worked with lenders, real estate agents, consultants, ...