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The word arrears is used to mean "past due" when describing the past, omitted dividends on cumulative preferred stock. If a corporation fails to declare the preferred dividend, those dividends are said to be in arrears. The dividends in arrears must be disclosed in the notes (footnotes) to the financial statements.
Since a loan by a borrower is an investment for the lender, both terms can apply to the same transaction, depending on the point of view. For a zero-coupon bond such as a US treasury bill, an annual effective discount rate may be specified instead of an effective interest rate, because zero coupon bonds trade at a discount from their face values.
Numbers works in a fashion somewhat different from traditional spreadsheets like Microsoft Excel or Lotus 1-2-3.In the traditional model, the table is the first-class citizen of the system, acting as both the primary interface for work and as the container for other types of media like charts or digital images.
Part of the iPhone deterioration during the first three months of the year stemmed from a big boost in sales during the same period last year when Apple said it was filling pent-up demand caused ...
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Apple's fiscal year ends in September. This means that Q1 includes the holiday season, which accounts for jumps in the data. The latest model of the iPhone has been traditionally released at the end of June (Original iPhone iPhone 3GS,iPhone 4) or July each year, which accounts for the increased sales in Q4. For simplicity, the availability of ...
For just the second time in NFL history, a playoff game is on the move. With deadly wildfires in the Los Angeles area, the league is opting for safety first to wrap up wild-card weekend.. There ...
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