dividends
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dividends — (1) Part of a corporation s profits that are distributed to shareholders rather than kept by the corporation in retained earnings. (2) The interest expense paid out by mutual financial institutions for deposits and by credit unions for shares.… … Financial and business terms
dividends in arrears — Dividends that are due but have not been paid. Dividends in arrears must be disclosed in the notes to the financial statements of a company. See: preference dividend … Accounting dictionary
Dividends received deduction — The dividends received deduction[1] (or DRD ), under U.S. federal income tax law, is a tax deduction received by a corporation on the dividends paid to it by other corporations in which it has an ownership stake. Contents 1 History 2 Impact … Wikipedia
Dividends Received Deduction - DRD — A tax deduction received by a corporation on the dividends paid to it by companies in which it has an ownership stake. The purpose of this deduction is to soften the consequences of triple taxation. Triple taxation occurs because the company… … Investment dictionary
dividends payable — The declared dividend dollar amount that a company is obligated to pay. Bloomberg Financial Dictionary * * * dividends payable dividends payable ➔ payable * * * dividends payable UK US noun [plural] FINANCE ► the amount that a company says it… … Financial and business terms
Dividends per share — Amount of cash paid to shareholders expressed as dollars per share. The New York Times Financial Glossary Dividends paid for the past 12 months divided by the number of common shares outstanding, as reported by a company. The number of shares… … Financial and business terms
dividends-received deduction — A corporate tax deduction on income allowed by company A that is in ownership of shares of company B and receives dividends on the shares of company B. Bloomberg Financial Dictionary … Financial and business terms
dividends payable — Any dividends that have been declared by a company but not yet paid. They are shown as an appropriation in the profit and loss account and a current liability in the balance sheet … Accounting dictionary
dividends — div·i·dend || dɪvɪdend n. bonus, reward; portion of profits; share of anything divided; number to be divided (Mathematics) … English contemporary dictionary
dividends — a benefit from an action or policy: → dividend … English new terms dictionary
