declared dividend
31extraordinary dividend — Dividend of corporation which is nonrepetitive and generally paid at irregular time because of some unusual corporate event (e.g. unusually high profits). An extraordinary dividend is distinguished from an ordinary dividend or regular dividend in …
32cumulative preferred dividend — Dividend on preferred stock which, if declared at the end of a particular year, must be paid before any common stock dividend is paid. See also dividend …
33cumulative preferred dividend — Dividend on preferred stock which, if declared at the end of a particular year, must be paid before any common stock dividend is paid. See also dividend …
34declared a dividend — announcement by a company that it will issue dividends to stockholders …
35Division 7A dividend — A Division 7A[1] dividend in the Australian tax system is an amount treated by the Australian Tax Office (ATO) as an assessable dividend of a shareholder of a private company that attempts to make a tax free distributions of profits to the… …
36final dividend — The dividend paid by a company at the end of its financial year, recommended by the directors, but authorised by the shareholders at the company s Annual General Meeting. Exchange Handbook Glossary The final dividend is paid after the annual… …
37Special dividend — A special dividend is a payment made by a company to its shareholders that is separate from the typical recurring dividend cycle, if any, for the company. The difference may be the result of the date of issue, the amount, the type of payment, or… …
38Spillover Dividend — A type of dividend in which the payment year and the taxable year occur at different times. Most often, this occurs when the dividend has been declared near the end of the calender year (during the fourth quarter), but the actual distribution… …
39stock dividend — See: dividend Category: Business, LLCs & Corporations → Business Accounting, Bookkeeping & Finances Category: Business Cash Flow Problems & Bankruptcy Category: Business, LLCs & Corporations → Business Tax & Deductions Category: Personal Finance… …
40Accrued Dividend — An accounting term referring to the balance sheet item that accounts for dividends that have been declared but not yet paid to shareholders. Accrued dividends are booked as a liability from the declaration date and remain as such until the… …
