17-6
33. If a company has preferred stock, it must pay the dividends on the preferred even if it shows no profit
for the year
34. Participating preferred stock may receive an extra dividend in a particularly good year when earnings
are above a stated level.
35. Generally, the receipt of corporate bond interest is more valuable than preferred dividends to investors.
36. The “convertible exchangeable” feature of preferred shares gives companies the sole right to force
preferred stock holders to exchange for common stock.
37. Some preferred stocks are “participating pre ferreds,” allowing for an increase in the preferred stock
dividend when additional profits are available after common stock dividends have been paid.
38. Participating preferred stock is advantageous to common stockholders because it receives more
dividends.
39. The market price of “floating rate” preferred stock is less volatile than that of regular preferred stock.