dividends in arrears

基本解釋

This priority also includes any dividends in arrears.
這個優(yōu)先權(quán)也包括拖欠股利。
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In addition to paying the call price, a corporation which redeems its preferred stock must pay any dividends in arrears.
除了支付贖回價格，回購優(yōu)先股的公司還必須支付拖欠股利。
First, the redemption value or call price of the entire preferred stock issue and any dividends in arrears are deducted from total stockholders' equity.
因此，如果公司只發(fā)行普通股，每股賬面價值的計算為股東權(quán)益總額除以發(fā)行在外的股數(shù)。