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SIE: Equity Securities
SIE practice questionmediumPreferred Stock - Cumulative

A company skips two years of dividend payments on its cumulative preferred stock. The next time it pays a dividend, which must occur?

  1. AMissed dividends are forfeited.
  2. BOnly one year's preferred dividend is paid.
  3. CCommon shareholders are paid first.
  4. DAll missed preferred dividends must be paid before common stockholders receive any dividends.✓ Correct answer
Explanation

Why DAll missed preferred dividends must be paid before common stockholders receive any dividends.

Cumulative preferred dividends accumulate and must be paid first. The other options incorrectly state or reverse the order of payments.

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