Ballentine's law dictionary. Anderson, W.S.. 1998.
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… … Black's law dictionary
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… … Black's 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 tax — Taxation An aspect of fiscal policy … Wikipedia
Dividend yield — The dividend yield or the dividend price ratio on a company stock is the company s total annual dividend payments divided by its market capitalization, or the dividend per share, divided by the price per share. It is often expressed as a… … Wikipedia
Passed midshipman — Pass Pass, v. t. 1. In simple, transitive senses; as: (a) To go by, beyond, over, through, or the like; to proceed from one side to the other of; as, to pass a house, a stream, a boundary, etc. (b) Hence: To go from one limit to the other of; to… … The Collaborative International Dictionary of English
passed — /past/ (say pahst) adjective 1. that has passed or has been passed. 2. having passed an examination or test. 3. Finance (of a dividend) not paid at the usual dividend date. –phrase 4. passed in, (of goods, land, etc., at auction) withdrawn from… …
passed — /past, pahst/, adj. 1. having completed the act of passing. 2. having received a passing grade on an examination or test or successfully completed a school course, year, or program of study. 3. Finance. noting a dividend not paid at the usual… … Universalium
To pass a dividend — Pass Pass, v. t. 1. In simple, transitive senses; as: (a) To go by, beyond, over, through, or the like; to proceed from one side to the other of; as, to pass a house, a stream, a boundary, etc. (b) Hence: To go from one limit to the other of; to… … The Collaborative International Dictionary of English
non-cumulative dividend — Once a preferred dividend is passed in a particular period, the right to that dividend has passed though the preferred stockholder is entitled to his dividend in the next period before the common stockholders receive their dividend … Black's law dictionary
