WORKING CAPITAL STATEMENT Definition

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WORKING CAPITAL STATEMENT (WCS) is part of the financial statements "Statements of Cash Flows or Changes in Financial Position." The WCS normally includes sections covering: Sources of Working Capital, Uses of Working Capital, and Working Capital Changes.

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CUMULATIVE PREFERRED STOCK is preferred stock which gives holder a right to dividends if they have not been paid in a given year.

A is the fifth letter of a Nasdaq stock symbol that specifies Class A shares.

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