dividend

dividend
A gain or profit. Hellmich v Hellman (CA8 Me) 18 F2d 239. A division into shares; one of such shares. A payment made by a corporation to its stockholders out of surplus earnings and under authority of a resolution by the board of directors which declares the policy of a paying a portion or all of such surplus to the stockholders. Lamb v Lehmann, 110 Ohio St 59, 143 NE 276, 42 ALR 437. A disbursement by a business trust to its members. A payment made to general creditors in a proceeding in bankruptcy; sometimes used in a broader significance as including a payment made in satisfaction of priority debts. 9 Am J2d Bankr § 1262. A payment made to creditors in insolvency proceedings. Used in the limitation of a life estate and a remainder in connection with a provision for the disposition of extraordinary dividends and distributions as between life tenant and remainder, the term "dividend" is equivalent to "income." 33 Am J1st Life Est § 378. See cash dividend; cumulative dividends; dividend additions; dividend in scrip; dividend on insurance policy; dividend warrant; guaranteed dividends; non-cumulative dividends; stock dividend.

Ballentine's law dictionary. . 1998.

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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 — 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 — [n] one’s share, profit allotment, allowance, appropriation, bonus, carrot*, check, coupon, cut*, dispensation, divvy*, extra, gain, gravy*, guerdon, interest, lagniappe*, meed, pay, portion, premium, prize, proceeds, remittance, returns, reward …   New thesaurus

  • dividend — ► 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. 2) (dividends) benefits from an action or policy. 3) Mathematics a number to …   English terms dictionary

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