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GLOSSARY: Enter search term:
Browse dictionary by letter: A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

Glossary Term: DIVIDENDS

Definition(s) for DIVIDENDS:


1. ) regular payments made by a company to the owners of certain securities. Typically, dividends are paid quartery to owners of preferred stock as approved by board of directors.

2. ) The portions of a corporation's profits that the firm pays out each period to shareholders. Also called distributed profits.

3. ) Payments in cash or other assets, excluding the corporation's own stock, made by corporations located in the United States and abroad to stockholders who are U.S. residents.

4. ) Cash dividends are payments of cash to stockholders in proportion to the number of shares they own. Cash dividends on preferred and common stock are to be reported on the date they are declared by the bank holding company’s board of directors (the declaration date) by debiting ‘‘retained earnings’’ and crediting ‘‘dividends declared not yet payable,’’ which is to be reported in other liabilities. Upon payment of the dividend,


See Also:
NON-CUMULATIVE DIVIDENDS, DIVIDENDS PER SHARE



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