dividend account
1Capital Dividend Account - CDA — A special corporate tax account which gives shareholders designated capital dividends, tax free. This account is not recorded in the corporation s taxable accounting entries or financial statements. For this type of account, capital dividend is… …
2Dividend imputation — is a corporate tax system in which some or all of the tax paid by a company may be attributed, or imputed, to the shareholders by way of a tax credit to reduce the income tax payable on a distribution. In comparison to the classical system, it… …
3dividend cheque — UK US UK (US dividend check) noun [C] (also dividend warrant) ► FINANCE a cheque (= printed form for making a payment from a bank account) paying someone a dividend on their shares: »Dividend cheques are valid for one year from the date on the… …
4Dividend tax — Taxation An aspect of fiscal policy …
5dividend — 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… …
6dividend — 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… …
7Dividend — This article is about financial dividends. For dividends in arithmetic, see Division (mathematics). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis  …
8Dividend reinvestment plan — A dividend reinvestment program or dividend reinvestment plan (DRIP) is an equity investment option offered directly from the underlying company. The investor does not receive quarterly dividends directly as cash; instead, the investor s… …
9dividend date — Date from which the economic rights start ( i.e. receiving dividends) attached to the stock. Euroclear Clearing and Settlement glossary * * * dividend date UK US noun [C] ► FINANCE the date on which a dividend is paid: »Direct payment to your… …
10Dividend Discount Model - DDM — A procedure for valuing the price of a stock by using predicted dividends and discounting them back to present value. The idea is that if the value obtained from the DDM is higher than what the shares are currently trading at, then the stock is… …
