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 periodicals archive ?
1368-1 (f) (5) (iv), a split-year election is disregarded for bypass and deemed dividend election purposes, an inconsistency that seems unwarranted, for the following reasons:
Dividends: Rate on direct investment dividends remains 5%; however, such rate will now be available if the beneficial owner is a company that owns 10% of the voting stock of the company paying the dividend and the payer is not a RIC or a REIT.
Timothy Dodson, executive vice president, has been allocated 401 Dividend Shares in the Dividend Issue.
In affirming a district court decision, the Ninth Circuit concluded that payments in redemption of stock held by an employee stock ownership plan (ESOP) and used to make distributions to terminating ESOP participants, were deductible as dividends under Sec.
The corporation receives a dividend-received deduction of 100 percent of the deductible dividend percentage computed in accordance with Sec.
But dividends for cash cow Microsoft are easy: The company doesn't need to sink all of its earnings into R&D or acquisitions.
In mid-'99, Applied Signal Technology, a Sunnyvale, CA, maker of digital signal processing equipment for the defense industry, paid its first dividend of 25 cents per share annually.
It's not surprising that some of the biggest, most established firms have a history of rising dividend payments.
The proposed elimination of the dividend offset option seems to stem from a belief that recent changes in transfer pricing documentation requirements will soon eliminate the need for section 482 adjustments.
It accomplishes this by stating that no DRD will be allowed for dividends on stock not held for more than 45 days during the 90-day period beginning on a date that is 45 days before the "ax-dividend" date (the dine of demarcation for dividend entitlement).
Although management is cautiously optimistic that operating profitability can be reinstated in 2007, the immediate reinstatement of dividend payments remains uncertain.
However, AB 263 also establishes very complex rules and formulas as to the amount of the dividends qualifying for the DRD; disallows for the future certain deductions for expenses paid by a corporation to an insurance company affiliate; limits the nonrecognition rules on reorganizations and transfers of assets to insurance companies; and grants the FTB authority to include a portion of an insurance company's E&P in its shareholders' income as a "deemed dividend.