dividends to be paid
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dividends in arrears — Dividends that are due but have not been paid. Dividends in arrears must be disclosed in the notes to the financial statements of a company. See: preference dividend … Accounting dictionary
Dividends received deduction — The dividends received deduction[1] (or DRD ), under U.S. federal income tax law, is a tax deduction received by a corporation on the dividends paid to it by other corporations in which it has an ownership stake. Contents 1 History 2 Impact … Wikipedia
Dividends Received Deduction - DRD — A tax deduction received by a corporation on the dividends paid to it by companies in which it has an ownership stake. The purpose of this deduction is to soften the consequences of triple taxation. Triple taxation occurs because the company… … Investment dictionary
dividends — (1) Part of a corporation s profits that are distributed to shareholders rather than kept by the corporation in retained earnings. (2) The interest expense paid out by mutual financial institutions for deposits and by credit unions for shares.… … Financial and business terms
Dividends per share — Amount of cash paid to shareholders expressed as dollars per share. The New York Times Financial Glossary Dividends paid for the past 12 months divided by the number of common shares outstanding, as reported by a company. The number of shares… … Financial and business terms
dividends payable — Any dividends that have been declared by a company but not yet paid. They are shown as an appropriation in the profit and loss account and a current liability in the balance sheet … Accounting dictionary
dividends per share — dividend paid for the past 12 months divided by the number of common shares outstanding, as reported by a company. The number of shares often is determined by a weighted average of shares outstanding over the reporting term. Bloomberg Financial… … Financial and business terms
Gross Dividends — Similar in concept to gross income, gross dividends are the sum total of all dividends received. Gross dividends include all ordinary dividends that are paid, plus capital gains distributions and nontaxable distributions received by the taxpayer… … Investment dictionary
cumulative dividends — Dividends on preferred stock which accumulate under contract, charter, or bylaw provision, where a dividend or dividends are passed because of want of the requisite net earnings to permit the payment of a dividend, and which must be paid before… … Ballentine's law dictionary
Nontaxable Dividends — Dividends from a mutual fund or some other regulated investment company that are not taxed. Taxes are not paid out because the fund invests in municipal and other tax exempt investments. The mutual fund must invest over 50% of its capital into… … Investment dictionary
accumulative dividends — Same as cumulative dividends; characteristic of preferred stockholders agreement by which they receive their agreed dividends before common stockholders. Dividends which accumulate from year to year when not paid. See dividend (cumulative… … Black's law dictionary
