dividend - meaning and definition. What is dividend
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What (who) is dividend - definition

PAYMENT MADE BY A CORPORATION TO ITS SHAREHOLDERS TO DISTRIBUTE PROFITS
Stock dividend; Dividends; Share dividend; Dividents; Divident; Cash dividend; Patronage refund; Quarterly dividends; Interim dividend; Patronage dividend; Divisible profit
  • Typical dividend frequencies for different countries shown in a dividend calendar

dividend         
n.
sum divided among stockholders
1) to declare a dividend
2) (also fig.) to pay a dividend
3) a stock dividend
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 also: corporation shareholder
dividend         
(dividends)
Frequency: The word is one of the 3000 most common words in English.
1.
A dividend is the part of a company's profits which is paid to people who have shares in the company. (BUSINESS)
The first quarter dividend has been increased by nearly 4 per cent.
N-COUNT
2.
If something pays dividends, it brings advantages at a later date.
Steps taken now to maximise your health will pay dividends later on.
PHRASE: V inflects
3.

Wikipedia

Dividend

A dividend is a distribution of profits by a corporation to its shareholders. When a corporation earns a profit or surplus, it is able to pay a portion of the profit as a dividend to shareholders. Any amount not distributed is taken to be re-invested in the business (called retained earnings). The current year profit as well as the retained earnings of previous years are available for distribution; a corporation is usually prohibited from paying a dividend out of its capital. Distribution to shareholders may be in cash (usually a deposit into a bank account) or, if the corporation has a dividend reinvestment plan, the amount can be paid by the issue of further shares or by share repurchase. In some cases, the distribution may be of assets.

The dividend received by a shareholder is income of the shareholder and may be subject to income tax (see dividend tax). The tax treatment of this income varies considerably between jurisdictions. The corporation does not receive a tax deduction for the dividends it pays.

A dividend is allocated as a fixed amount per share, with shareholders receiving a dividend in proportion to their shareholding. Dividends can provide stable income and raise morale among shareholders. For the joint-stock company, paying dividends is not an expense; rather, it is the division of after-tax profits among shareholders. Retained earnings (profits that have not been distributed as dividends) are shown in the shareholders' equity section on the company's balance sheet – the same as its issued share capital. Public companies usually pay dividends on a fixed schedule, but may declare a dividend at any time, sometimes called a special dividend to distinguish it from the fixed schedule dividends. Cooperatives, on the other hand, allocate dividends according to members' activity, so their dividends are often considered to be a pre-tax expense.

The word "dividend" comes from the Latin word dividendum ("thing to be divided").

Pronunciation examples for dividend
1. dividend.
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2. dividend.
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3. dividend yield.
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4. Dividend payments.
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5. of a demographic dividend.
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Examples of use of dividend
1. Photo–Me issued a final dividend of 1.2p a share, bringing the full dividend to 2p.
2. The company has mailed dividend warrants to all shareholders entitled for dividend, an official statement said.
3. The shareholders had voted against the cash dividend and an increase in stock dividend and rights issue.
4. Financial shares account for some 32% of the European dividend index and for 43% of the U.S. dividend index.
5. The shareholders also approved the payment of a scrip dividend –– a dividend in shares –– for the first half of 2008.