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Question : Which type of preference share does not carry the right to receive the arrears of dividends from future profits?

Option 1: Cumulative preference shares 

Option 2: Non – cumulative preference shares 

Option 3: Non participating preference shares

Option 4: None of theses 


Team Careers360 7th Jan, 2024
Answer (1)
Team Careers360 25th Jan, 2024

Correct Answer: Non – cumulative preference shares


Solution : Answer = Non – cumulative preference shares

The non-cumulative preference holders of such shares get a fixed amount of dividends out of the profits of each year. If no dividend is declared in any year due to any reason, such shareholders get nothing, nor can they claim unpaid dividends of any year in any subsequent year.

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