Securities

Preferred Stock

Preferred stock is a hybrid security with features of both stocks and bonds, offering fixed dividends and priority over common stock in liquidation.

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Exam Tip

Cumulative preferred must receive ALL missed dividends before common gets any.

What is Preferred Stock?

Preferred stock is a class of ownership that has a higher claim on assets and earnings than common stock. Preferred shareholders receive dividends before common shareholders and have priority in bankruptcy.

Key Characteristics

FeatureDescription
DividendsFixed rate, paid before common stock
Voting RightsUsually none
Liquidation PriorityPaid before common, after bonds
Price BehaviorMore stable, similar to bonds

Types of Preferred Stock

  1. Cumulative - Missed dividends accumulate and must be paid before common dividends
  2. Non-cumulative - Missed dividends are lost forever
  3. Convertible - Can be exchanged for common stock
  4. Callable - Issuer can buy back at a set price
  5. Participating - May receive extra dividends beyond the fixed rate

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