a form of preferred stock on which unpaid dividends accumulate until they can be paid, preferred stock where the unpaid dividend is held over,totally or partially,when there are no returns in a financial year,or the returns are insufficient to distribute the dividend fixed for these shares, eelisaktsia, mille puhul väljamaksmata põhidividendide õigus akumuleerub; võlgujäänud dividendid tuleb maksta kõigepealt, alles seejärel saab maksta dividende lihtaktsiatelt