The financial definition for Accumulated dividend:
A dividend that has reached its due date, but is not paid out. See: Cumulative preferred stock.
Accumulated Benefit Obligation (ABO)Accumulated Benefit Obligation (ABO)
An approximate measure of the liability of a pension plan in the event of a termination at the date the calculation is performed. Related: Projected benefit obligation.
Accumulated profits taxAccumulated profits tax
A tax on earnings kept in a firm to prevent the higher personal income tax rate that would obtain if profits were paid out as dividends to the owners.
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