- 1) The distribution of part of the earnings of a company to its shareholders. The dividend is normally expressed as an amount per share on the par value of the share. Thus a 15% dividend on a £1 share will pay 15p. However, investors are usually more interested in the dividend yield, i. e. the dividend expressed as a percentage of the share value; thus if the market value of these £1 shares is now £5, the dividend yield would be 1-5 × 15% = 3%. The size of the dividend payment is determined by the board of directors of a company, who must decide how much to pay out to shareholders and how much to retain in the business; these amounts may vary from year to year. In the UK it is usual for companies to pay a dividend every six months, the largest portion (the final dividend) being announced at the company's AGM together with the annual financial results. A smaller interim dividend usually accompanies the interim statement of the company's affairs, six months before the AGM. In the USA dividends are usually paid quarterly. See also dividend cover; yieldInterest payments on gilt-edged security are also sometimes called dividends although they are fixed.2) A payment made by a co-operative society out of profits to its members. It is usually related to the amount the member spends and is expressed as a number of pence in the pound.
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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 — / dɪvɪdend/ noun a percentage of profits paid to shareholders ♦ to raise or increase the dividend to pay out a higher dividend than in the previous year ♦ to maintain the dividend to keep the same dividend as in the previous year ♦ to omit or… … Dictionary of banking and finance
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 — Div i*dend, n. [L. dividendum thing to be divided, neut. of the gerundive of dividere: cf. F. dividende.] 1. A sum of money to be divided and distributed; the share of a sum divided that falls to each individual; a distribute sum, share, or… … The Collaborative International Dictionary of English
dividend — divìdend (dividȅnd) m <G mn nādā/ ēndā> DEFINICIJA mat. broj koji treba podijeliti; djeljenik, opr. divizor ETIMOLOGIJA vidi dividirati … Hrvatski jezični portal
Dividénd — (lat.), s. Division … Meyers Großes Konversations-Lexikon
Dividénd — (Dividendus, lat.), s. Division … Kleines Konversations-Lexikon
dividend — Under the Bankruptcy and insolvency Act it refers to those monies paid by a Trustee in Bankruptcy to the creditors. (Dictionary of Canadian Bankruptcy Terms) United Glossary of Bankruptcy Terms 2012 … Glossary of Bankruptcy
divìdend — (dividȅnd) m 〈G mn nādā/ ēndā〉 mat. broj koji treba podijeliti, djeljenik, opr. divizor … Veliki rječnik hrvatskoga jezika
dividend — late 15c., from M.Fr. dividende a number divided by another, from L. dividendum thing to be divided, neut. gerundive of dividere (see DIVIDE (Cf. divide)). Mathematical sense is from 1540s. Meaning portion of interest on a loan, stock, etc. is… … Etymology dictionary
dividend — [ dɪvɪdɛnd] noun 1》 a sum of money that is divided among a number of people, such as the part of a company s profits paid to its shareholders or the winnings from a football pool. ↘an individual s share of this money. 2》 (dividends) a benefit … English new terms dictionary