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Dividend
(redirected from Divident)

   Also found in: Dictionary/thesaurus, Financial, Encyclopedia, Wikipedia, Hutchinson 0.10 sec.

The distribution of current or accumulated earnings to the shareholders of a corporation pro rata based on the number of shares owned. Dividends are usually issued in cash. However, they may be issued in the form of stock or property. The dividend on preferred shares is generally a fixed amount; however, on common shares the dividend varies depending on such things as the earnings and available cash of the corporation as well as future plans for the acquisition of property and equipment by the corporation.


dividend n. a portion of profit, usually based on the number of shares of stock in a corporation and the rate of distribution approved by the Board of Directors or management, that is paid to shareholders for each share they own. Dividends are not always paid in money, but can be paid in shares of stock, known as a stock dividend. (See: corporation, shareholder)


DIVIDEND. A portion of the principal, or profits, divided among several owners of a thing.
     2. The term is usually applied to the division of the profits arising out of bank or other stocks; or to the division, among the creditors, of the elects of an insolvent estate.
     3. In another sense, according to some old authorities, it signifies one part of an indenture. T. L.



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80 Expected Divident Growth rate = 6% Debt Par (Book) Value = $150 million Market Value = 70% of par value Maturity = 20 years Cost of Debt = 11% Annual coupon rate - 10% (with sem-annual coupon payments) Marginal Corporate tax rate: 50%
Brink's Document Destruction 1231 Contact: Jim McGuire 555 Divident Dr.
The gain is treated as ordinary income, which is then treated as if the amount of the gain were an excess divident.
 
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