Common dividends vs Preferred dividends accounting

Hi guys. I've got a question and can not find any comprehensive answer.
So the question is: how do dividends to common shareholders reflect on 3 statements and the same regarding preferred dividends.
I assume that

1) Dividends to common shareholders
IS
doesn't reflect any
BS
decline in retained earnings and in cash
CFS
dividends payment in CFF

2) Dividends to prefs
IS
dividends paid (assumption paid=declared) reduce net income
BS
decline in retained earnings and in cash
CFS
pref. dividends payment in CFF

I would be grateful if you could help me to figure it out.

2 Comments
 

Ea error accusamus dolor et. Beatae quia in est tenetur repudiandae est. Accusamus voluptates amet modi quo delectus ea non. Est ipsa repellendus facere dolor consequatur ipsum. Voluptas accusantium quo aut optio sapiente quibusdam.

Aut nostrum facere laborum similique. Maiores corporis id magni eos aut quas. Quo praesentium magnam autem voluptatem id dolor ducimus. Est commodi autem molestias ea voluptas velit. Qui sunt omnis et hic. Atque ducimus unde voluptate. Sit rem corporis possimus amet illum impedit veniam similique.

Career Advancement Opportunities

October 2026 Investment Banking

  • Evercore 01 99.5%
  • Moelis & Company 01 99.0%
  • JPMorgan 01 98.4%
  • Guggenheim Partners 02 97.9%
  • Morgan Stanley 06 97.4%

Overall Employee Satisfaction

October 2026 Investment Banking

  • Moelis & Company No 99.5%
  • Morgan Stanley 02 99.0%
  • Evercore 01 98.4%
  • Banco Santander 02 97.9%
  • BMO Capital Markets 12 97.4%

Professional Growth Opportunities

October 2026 Investment Banking

  • Evercore 01 99.5%
  • Moelis & Company 01 99.0%
  • Morgan Stanley 05 98.4%
  • Goldman Sachs 01 97.9%
  • JPMorgan No 97.4%

Total Avg Compensation

October 2026 Investment Banking

  • Vice President (16) $429
  • Associates (57) $264
  • 3rd+ Year Analyst (8) $210
  • 2nd Year Analyst (28) $184
  • Intern/Summer Associate (16) $161
  • 1st Year Analyst (84) $151
  • Intern/Summer Analyst (76) $101
notes
16 IB Interviews Notes

“... there’s no excuse to not take advantage of the resources out there available to you. Best value for your $ are the...”

Leaderboard

1
redever's picture
redever
99.2
2
kanon's picture
kanon
99.0
3
BankonBanking's picture
BankonBanking
99.0
4
Secyh62's picture
Secyh62
99.0
5
dosk17's picture
dosk17
98.9
6
CompBanker's picture
CompBanker
98.9
7
GameTheory's picture
GameTheory
98.9
8
DrApeman's picture
DrApeman
98.9
9
Betsy Massar's picture
Betsy Massar
98.9
10
numi's picture
numi
98.8
success
From 10 rejections to 1 dream investment banking internship

“... I believe it was the single biggest reason why I ended up with an offer...”