dividend


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Related to dividend: Dividend yield

Dividend

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

noun advantage, allotment, benefit, distriiution of earnings, distribution of profits, gain, increment, interest, net profit, profit, return, share
Associated concepts: cumulative dividends, dividend accuuulations, dividend additions, dividend earned or deelared, dividend in liquidation, dividend in scrip, dividend payable in stock, dividend-paying corporation, dividends paid, guaranteed dividends, life insurance dividend, liquiiation dividend, participating dividend, preferential diviiend, preferred dividend, regular dividend, stock dividend, taxable dividend, unauthorized dividends, unpaid diviiends
See also: bonus, commission, coupon, fee, installment, interest, profit

dividend

1 the income return received by a shareholder in respect of his investment. Unlike interest, which is payable irrespective of whether the company has made profits or not, dividends are payable only if so declared by the directors and are payable only out of profits (whether current profits or profits earned in previous years) available for the purpose. If there are no available profits there can be no payment of a dividend. Dividends must be declared by the ANNUAL GENERAL MEETING on the recommendation of the directors or by the directors themselves between such meetings.
2 the proportion of an insolvent estate payable to the creditors.

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.

References in classic literature ?
All you have to do is buy, buy, buy, and keep on buying to the last stroke, when the directors declare the double dividend.
Now about that double dividend on the eighteenth-" John Dowsett drew a slip of paper from his note-book and adjusted his glasses.
And on the eighteenth, when that dividend was declared, he chuckled at the confusion that would inevitably descend upon the men with the sharpened shears waiting to trim him--him, Burning Daylight.
And thereupon he entered into a long technical and historical explanation of the earnings and dividends of Ward Valley from the day of its organization.
I'll stop in the old place, and I'll serve under Wakem, and I'll serve him like an honest man; there's no Tulliver but what's honest, mind that, Tom,"--here his voice rose,--"they'll have it to throw up against me as I paid a dividend, but it wasn't my fault; it was because there's raskills in the world.
Upon which Flora returned to take care of her, and hovered about her on a sofa, intermingling kind offices and incoherent scraps of conversation in a manner so confounding, that whether she pressed the Marshalsea to take a spoonful of unclaimed dividends, for it would do her good; or whether she congratulated Little Dorrit's father on coming into possession of a hundred thousand smelling- bottles; or whether she explained that she put seventy-five thousand drops of spirits of lavender on fifty thousand pounds of lump sugar, and that she entreated Little Dorrit to take that gentle restorative; or whether she bathed the foreheads of Doyce and Clennam in vinegar, and gave the late Mr F.
A preferred shareholder's right to a dividend is conditioned on corporate earnings and the discretionary declaration of dividends by the board of directors.
AB 263 establishes very complex rules and formulas to compute the DRD on "qualified dividends" and grants the FTB the authority to include a portion of an insurance company's earnings and profits (E&P) in its shareholders' income as a "deemed dividend.
24402(a)--which provides for a dividend-received deduction to the extent that the dividend payor was subject to California corporate income or franchise tax--is unconstitutional because the dividend-received deduction discriminated against interstate commerce, which violates the U.
Redmond announced that shareholders of record February 21 will receive a dividend of--hold on to your hat--eight cents per share on March 7.
But, in reality, many corporations continue to consider the dividend to be an essential component of shareholder return.
Stock splits, buybacks and dividend increases all send a message to the market, one that is often good to heed.