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1. Stockholders' Equity (Equity) a. A transfer of stock shares from the corporation to its 23. Liquidating Dividends w. Payments to a company's stockholders from earnings. 24. Stock Dividends x. Stock that has voting rights, shares in the profits and dividends of the company and keeps its ownership percentage if new stock is issued. 25. Current Dividend Preference y. Requires the eventual payment of all preferred dividends - both dividends in arrears and current dividends 26. Cumulative Dividend Preference z. The date on which a stockholder must own stock to be paid a dividend aa. The amount received by the corporation in excess of 27. Dividends in arrears aa. The amount received by the corporation in excess of the par value of the stock ab. When a corporation purchases its own previously 28. Participating Dividend Prefere 29. Prior Period Adjustment issued stock ac. The right granted by a corporation to purchase a stated price and within a stated period. 30. Accumulated Other Comprehensive Income ad. Stock without any stated par value 31. Return on Common Equity ae. Stock that generally pays a regular dividend 1. Stockholders' Equity (Equity) a. A transfer of stock shares from the corporation to its 23. Liquidating Dividends w. Payments to a company's stockholders from earnings. 24. Stock Dividends x. Stock that has voting rights, shares in the profits and dividends of the company and keeps its ownership percentage if new stock is issued. 25. Current Dividend Preference y. Requires the eventual payment of all preferred dividends - both dividends in arrears and current dividends 26. Cumulative Dividend Preference z. The date on which a stockholder must own stock to be paid a dividend aa. The amount received by the corporation in excess of 27. Dividends in arrears aa. The amount received by the corporation in excess of the par value of the stock ab. When a corporation purchases its own previously 28. Participating Dividend Prefere 29. Prior Period Adjustment issued stock ac. The right granted by a corporation to purchase a stated price and within a stated period. 30. Accumulated Other Comprehensive Income ad. Stock without any stated par value 31. Return on Common Equity ae. Stock that generally pays a regular dividend