Merriam-Webster’s Dictionary of Law. Merriam-Webster. 1996.
dividend — div·i·dend / di və ˌdend/ n 1: 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 value… … Law dictionary
Dividend 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… … Wikipedia
Dividend stripping — is the purchase of shares just before a dividend is paid, and the sale of those shares after that payment, i.e. when they go ex dividend. This may be done either by an ordinary investor as an investment strategy, or by a company s owners or… … Wikipedia
Dividend payout ratio — is the fraction of net income a firm pays to its stockholders in dividends: The part of the earnings not paid to investors is left for investment to provide for future earnings growth. Investors seeking high current income and limited capital… … Wikipedia
dividend per share — ˌdividend per ˈshare written abbreviation Div/Share, DPS noun [countable] FINANCE the dividend paid out by a company for each of its shares: • KDD pays a 25 yen dividend per share, a 0.2% yield on Thursday s closing price of 12,200 yen. * * *… … Financial and business terms
Dividend distribution tax — is the tax levied by the Indian Government on companies according to the dividend paid to a company s investors. At present the dividend distribution tax is 15% [1], according to the Union Budget 2007, India. As per existing tax provisions,… … Wikipedia
dividend tax — UK US noun [C or U] ► TAX income tax that has to be paid on dividend payments: »A cut in dividend tax will make shares more popular as an investment. »The dividend tax credit is available for the shareholder to offset against any income tax that… … Financial and business terms
dividend — DIVIDÉND, dividende, s.n. Parte din profitul unei societăţi pe acţiuni care revine fiecărui acţionar în raport cu acţiunile pe care le posedă. – Din fr. dividende, lat. dividendus. Trimis de LauraGellner, 18.06.2004. Sursa: DEX 98 DIVIDÉND s. v … Dicționar Român
dividend equivalent right — USA The right to receive an amount equal to any per share dividend declared by a company. Dividend equivalent rights are usually granted to an employee or other individual performing services for a company and may be paid in cash, company stock… … Law dictionary
dividend payment — ➔ payment * * * dividend payment UK US noun [C or U] ► FINANCE a payment of part of a company s profits to shareholders as dividend: »Tax rates on dividend payments are currently lower than those on interest payments from bonds … Financial and business terms
dividend roll — ˈdividend ˌroll noun [countable usually singular] FINANCE when shares are bought in order to get a dividend payment and then sold again * * * dividend roll UK US noun [C] ► STOCK MARKET an occasion when shares are bought in order to get a… … Financial and business terms
