Preferred Stock Dividends September 2016

DIVIDENDS

PREFERRED STOCK

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Defined

DefinedArrears

DefinedArrearsParticipating

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PREFERRED

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DIVIDENDS

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%OFPAR

PAIDBEFORE

COMMON

IFPAID

DECLARED

DR: Dividends CR: Div Payable

DIVS IN ARREARS

NOENTRY

DIVS IN ARREARS

"CUMULATIVE"PREFERRED

EXAMPLE

Par = $100Rate = 5%Div = $5

IF UNPAID

Arrears = $5Current = $5Owed = $10

"ARREARS"IS NOT ALIABILITY

PARTICIPATING

PARTICIPATE

EXCESSOVER

PREFERRED

Preferred = $100,000Common = $200,000Dividends = $30,000

EXAMPLE:

5% PFD DIVIDEND$100,000

* 5%$5,000

BALANCE$30,000($5,000)$25,000

5% TO COMMON$200,000

* 5%$10,000

BALANCE$25,000($10,000)$15,000

ALLOCATEBASED ONTOTAL PAR

Total Par $300,000 = 100%Preferred $100,000 = 33%Common $200,000 = 67%

ALLOCATION %

Bal of Divs = $15,000Preferred Gets $5,000Common Gets $10,000

ALLOCATION $

Preferred $5,000 + $5,000= $10,000

Common $10,000 + $10,000= $20,000

TOTALS

R e c a p o f w h a t w e c o v e r e d :

Preferred shareholdersreceive dividends first

Preferred shareholdersreceive dividends firstArrears means unpaidamounts carry over

Preferred shareholdersreceive dividends firstArrears means unpaidamounts carry overParticipating is basedon par

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Preferred Stock Dividends September 2016

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