2596. The preference shares holders who have no claim for the arrears of dividend are _________ preference shares.

✅ The correct answer is B.
The preference shares holders who have no claim for the arrears of dividend are Non-cumulative preference shares. Non-cumulative preference shares are those type of preference shares, which have right to get fixed rate of dividend out of the profits of current year only. They do not carry the right to receive arrears of dividend.