The type of preferred stock whose paid dividends are more than the promised dividends is classified as ____________?

Correct answer: D. participating preferred stock

  • A. non-cumulative preferred stock
  • B. cumulative preferred stock
  • C. non participating preferred stock
  • D. participating preferred stock

Explanation

Participating preferred stock can receive dividends above its stated or promised rate when extra distributable earnings are available. Cumulative preferred stock only carries unpaid dividends forward and does not itself imply excess dividends.

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