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div·i·dend /'di-və-ˌdend/ n1: the part of corporate net earnings distributed usu. periodically (as quarterly) to stockholders in the form of cash, additional shares, or property either as a set amount per share or a percentage of par valueconstructive dividend: a benefit (as unreasonable compensation or use of corporate property) or transfer of funds from a corporation to a shareholder that is interpreted by a taxing authority as a dividendcumulative dividend: a dividend distributed to preferred stockholders that is added to and paid with the next payment or future payments if not paid when dueextraordinary dividend: a dividend declared in addition to a regular dividend because of unanticipated profits or a nonrecurring increase of revenue2: a share of the surplus earnings of a mutual insurance company paid to policyholders either in the form of cash disbursements or through reduction of premiums3: a payment disbursed to investors from the income of a mutual fund
Merriam-Webster’s Dictionary of Law. Merriam-Webster. 1996.
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I
noun
advantage, allotment, benefit, distribution of earnings, distribution of profits, gain, increment, interest, net profit, profit, return, share
associated concepts: cumulative dividends, dividend accumulations, dividend additions, dividend earned or declared, dividend in liquidation, dividend in scrip, dividend payable in stock, dividend-paying corporation, dividends paid, guaranteed dividends, life insurance dividend, liquidation dividend, participating dividend, preferential dividend, preferred dividend, regular dividend, stock dividend, taxable dividend, unauthorized dividends, unpaid dividends
II
index
bonus, commission (fee), coupon, installment, interest (profit), profit
Burton's Legal Thesaurus. William C. Burton. 2006
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Periodic payments by the company to shareholders to distribute surplus revenue pro rata to their shareholders. Under the Companies Act 1985 the payments must be made from distributable profits.
Easyform Glossary of Law Terms. — UK law terms.
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n.Corporate profits and earnings distributed to shareholders in proportion to the number of shares they own.
The Essential Law Dictionary. — Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008.
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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: Companies Act 1985. 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.
Collins dictionary of law. W. J. Stewart. 2001.
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A portion of profits distributed by a corporation to its shareholders based on the type of stock and number of shares owned. Dividends are usually paid in cash, though they may also be paid in the form of additional shares of stock or other property. The amount of a dividend is established by the corporation's board of directors; however, state laws often restrict a corporation's ability to declare dividends by requiring a minimum level of profits or assets before the dividend can be approved.Category: Business, LLCs & Corporations → Business Accounting, Bookkeeping & FinancesCategory: Business Cash Flow Problems & BankruptcyCategory: Business, LLCs & Corporations → Business Tax & DeductionsCategory: Business, LLCs & Corporations → LLCs, Corporations, Partnerships, etc.Category: Personal Finance & Retirement → Taxes → Tax Audits
Nolo’s Plain-English Law Dictionary. Gerald N. Hill, Kathleen Thompson Hill. 2009.
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A distribution of a company's post-tax profits made to its shareholders.Related links
Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010.
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n. A distribution of shares or money made by a corporation to its shareholders, representing a pro rata percentage of the company's earnings.
Webster's New World Law Dictionary. Susan Ellis Wild. 2000.
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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.
Dictionary from West's Encyclopedia of American Law. 2005.
- dividend
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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.
Short Dictionary of (mostly American) Legal Terms and Abbreviations.
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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.
Law dictionary. EdwART. 2013.
