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dividend

dividend, that part of the net earnings of a corporation that is distributed to its stockholders. Dividend disbursements are based on a percentage of the par value of the stock or are a certain sum per share of no-par-value stock. They become payable only when approved by the board of directors and are usually declared at regular intervals. Obviously, dividends should not be paid unless the company has accumulated a profit or surplus. In the United States, dividends may be paid in property of various kinds, including bonds and stocks of the company or stocks of other companies first acquired for other purposes, in notes, or in cash. Dividends may be paid in stocks when the accumulated profits of a company are to be retained for reinvestment in the business. Dividends in the form of notes, often called scrip dividends, are rare; they are only paid when the company has earnings that it expects to convert into cash before the notes are due. In Great Britain, dividends are payable only in cash. Liquidation dividends are the return of the capital of a business that is being terminated. Enterprises with diminishing assets, such as mines, issue a modified form of liquidation dividend. The dividend from preferred shares of stock is a fixed percentage that must be paid before the remainder of the profit is divided among other shares. If there are not enough profits to pay the whole dividend on preferred stock, future profits may be assigned to pay back those dividends before anything is paid on common stock. Preferred stock is ranked as first and second preferred, according to the priority of its obligations. Preferred dividends differ from interest on bonds in that there is no default if the former are not paid. The term dividend is also used to refer to a fractional payment of the amount owed by a bankrupt firm to a creditor.

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"dividend." The Columbia Encyclopedia, 6th ed.. . Encyclopedia.com. 22 Oct. 2017 <http://www.encyclopedia.com>.

"dividend." The Columbia Encyclopedia, 6th ed.. . Encyclopedia.com. (October 22, 2017). http://www.encyclopedia.com/reference/encyclopedias-almanacs-transcripts-and-maps/dividend

"dividend." The Columbia Encyclopedia, 6th ed.. . Retrieved October 22, 2017 from Encyclopedia.com: http://www.encyclopedia.com/reference/encyclopedias-almanacs-transcripts-and-maps/dividend

dividend

div·i·dend / ˈdiviˌdend/ • n. 1. a sum of money paid regularly (typically quarterly) by a company to its shareholders out of its profits (or reserves). ∎  a payment divided among a number of people, e.g., members of a cooperative or creditors of an insolvent estate. ∎  an individual's share of a dividend. ∎  (dividends) a benefit from an action or policy: persistence pays dividends. See also peace dividend. 2. Math. a number to be divided by another number.

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"dividend." The Oxford Pocket Dictionary of Current English. . Encyclopedia.com. 22 Oct. 2017 <http://www.encyclopedia.com>.

"dividend." The Oxford Pocket Dictionary of Current English. . Encyclopedia.com. (October 22, 2017). http://www.encyclopedia.com/humanities/dictionaries-thesauruses-pictures-and-press-releases/dividend-0

"dividend." The Oxford Pocket Dictionary of Current English. . Retrieved October 22, 2017 from Encyclopedia.com: http://www.encyclopedia.com/humanities/dictionaries-thesauruses-pictures-and-press-releases/dividend-0

Dividend

DIVIDEND

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.

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"Dividend." West's Encyclopedia of American Law. . Encyclopedia.com. 22 Oct. 2017 <http://www.encyclopedia.com>.

"Dividend." West's Encyclopedia of American Law. . Encyclopedia.com. (October 22, 2017). http://www.encyclopedia.com/law/encyclopedias-almanacs-transcripts-and-maps/dividend

"Dividend." West's Encyclopedia of American Law. . Retrieved October 22, 2017 from Encyclopedia.com: http://www.encyclopedia.com/law/encyclopedias-almanacs-transcripts-and-maps/dividend

dividend

dividend Net earnings of a public company that is paid to its stockholders. The dividend is a percentage of the par value of the stock or is calculated on a per share basis. It is a share of the profits. In Britain, a dividend is paid in cash. In the USA, it may also be paid in other forms, such as bonds or stock.

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"dividend." World Encyclopedia. . Encyclopedia.com. 22 Oct. 2017 <http://www.encyclopedia.com>.

"dividend." World Encyclopedia. . Encyclopedia.com. (October 22, 2017). http://www.encyclopedia.com/environment/encyclopedias-almanacs-transcripts-and-maps/dividend

"dividend." World Encyclopedia. . Retrieved October 22, 2017 from Encyclopedia.com: http://www.encyclopedia.com/environment/encyclopedias-almanacs-transcripts-and-maps/dividend

dividend

dividendcommand, demand, remand •reprimand • countermand •amend, append, apprehend, ascend, attend, befriend, bend, blend, blende, commend, comprehend, condescend, contend, depend, emend, end, expend, extend, fend, forfend, friend, impend, interdepend, lend, mend, misapprehend, misspend, offend, Oostende, Ostend, perpend, portend, rend, reprehend, scrag-end, send, spend, subtend, suspend, tail end, tend, transcend, trend, underspend, upend, vend, weekend, wend •U-bend • dividend • bookend •ill-omened • bin-end • stipend •penfriend • boyfriend • girlfriend •godsend • parascend • repetend •ingrained, self-contained, self-restrained, self-sustained, unascertained, unconstrained, undertrained, undrained, unexplained, unfeigned, unrestrained, unstained, unstrained, unsustained, untrained •crackbrained • harebrained •featherbrained • tearstained •fiend, unscreened, unweaned

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"dividend." Oxford Dictionary of Rhymes. . Encyclopedia.com. 22 Oct. 2017 <http://www.encyclopedia.com>.

"dividend." Oxford Dictionary of Rhymes. . Encyclopedia.com. (October 22, 2017). http://www.encyclopedia.com/humanities/dictionaries-thesauruses-pictures-and-press-releases/dividend

"dividend." Oxford Dictionary of Rhymes. . Retrieved October 22, 2017 from Encyclopedia.com: http://www.encyclopedia.com/humanities/dictionaries-thesauruses-pictures-and-press-releases/dividend