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" Second Preferred Stocks are those whose claims in the distribution of dividends are next after those of first preferred stocks. These stocks may also be cumulative or noncumulative, participating or nonparticipating. "
Journal of the Engineers Society of Pennsylvania - Page 320
by Engineers' Society of Pennsylvania - 1911
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Convention, Volume 1; Volume 36

National Electric Light Association. Convention - Electric lighting - 1913 - 344 pages
...stock, the excess shall be credited to the account Premiums on Capital Stock. 342 — Common Stocks Common stocks are those whose claims in the distribution...are subordinate to the claims of all other stocks. 35 — Funded Debt 351 — Funded Debt Funded Debt comprises all debt which by the terms of its creation...
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Uniform System of Accounts Prescribed for Gas Corporations: Adopted October ...

New York (State). Public Service Commission. Second District - Gas companies - 1908 - 64 pages
...also be cumulative or noncumulative, participating or nonparticipating. 49. Common Stocks defined. — Common Stocks are those whose claims in the distribution...are subordinate to the claims of all other stocks. 50. Voting Powers. — Stocks differ also in regard to the voting powers inci- . dent to ownership...
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Proceedings of the American Gas Institute, Volume 3

American Gas Institute - Gas - 1909 - 1160 pages
...the distribution of dividends are next after those of first preferred stocks- These stacks may also be cumulative or noncumulative, participating or nonparticipating....are subordinate to the claims of all other stocks. Stocks differ also in regard to the voting powers incident to ownership of them. Stocks are sometimes...
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Report, Volume 1

New York (State). Public Service Commission. First District - Electrical engineering - 1909 - 700 pages
...also be cumulative or noncumulative, participating or non-participating. 49. Common Stocks defined.— Common Stocks are those whose claims in the distribution...are subordinate to the claims of all other stocks. 50. Voting Powers.— Stocks differ also in regard to the voting powers incident to ownership of them....
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Annual Report of the Public Service Commission, Second District, Volume 2

New York (State). Public Service Commission. Second District - Electric Utilities - 1909 - 730 pages
...also be cumulative or noncumulative, participating or nonparticipating. 49. Common Stocks defined. — Common Stocks are those whose claims in the distribution...of dividends are subordinate to the claims of all other1 stocks. 50. Voting Powers. — Stocks differ also in regard to the voting powers incident to...
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Report of Committee on a Uniform Scheme of Accounts and Reports for Water ...

American Water Works Association - Water-supply - 1910 - 350 pages
...issued, in further dividends; if nonparticipating, it is limited to the stipulated rate. Second preferred stocks are those whose claims in the distribution...contracts wherein the issuing corporation reserves to itself the right, either absolute or subject to conditions expressed in the contract under which the...
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Statistics of Cities Having a Population of Over 30,000: 1905[-1908].

United States. Bureau of the Census - Cities and towns - 1910 - 564 pages
...issued, in further dividends; if nonparticipating, it is limited to the stipulated rate. Second preferred stocks are those whose claims in the distribution...the voting power incident to their ownership, and that stocks are sometimes issued under contracts wherein the issuing corporation reserves to itself...
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Uniform System of Accounts for Water Utilities

New Jersey. Board of Public Utilities - Public utilities - 1912 - 72 pages
...be cumulative or non-cumulative, participating or non-participating. 32. Common Stocks Defined. — Common Stocks are those whose claims in the distribution...are subordinate to the claims of all other stocks. 33. Voting Powers. — Stocks differ also in regard to the voting powers incident to ownership of them....
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Form of General Balance Sheet Statement for Carriers by Water: As ..., Issue 1

United States. Interstate Commerce Commission - Communication and traffic - 1912 - 40 pages
...subdivided so as to show the amount of each class of stock issued, as follows: (a) Common Stock. — Stocks whose claims in the distribution of dividends are subordinate to the claims of all other stocks. (6) Preferred Stock. — Stocks having a first claim upon such dividends as may be distributed. (c)...
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Handbook of Railroad Expenses

James Shirley Eaton - Railroads - 1913 - 924 pages
...subdivided so as to show the amount of each class of stock issued, as follows: (a) Common Stock. — Stocks whose claims in the distribution of dividends are subordinate to the claims of all other stocks. (6) Preferred Stock. — Stocks having a first claim upon such dividends as may be distributed. (c)...
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