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Topic: Dividend



  
 Dividend - definition of Dividend in Encyclopedia
When dividends are paid, shareholders in many countries, including the United States, suffer from double taxation of those dividends: the company pays income tax to the government when it earns any income, and then when the dividend is paid, the individual shareholder pays income tax to the government on the dividend payment.
The amount of the dividend is determined every year at the company's annual general meeting, and declared as either a cash amount or a percentage of the company's profit; see The dividend decision.
The dividend is calculated mainly on the basis of the company's unappropriated profit and its business prospects for the coming year.
http://encyclopedia.laborlawtalk.com/Dividend   (802 words)

  
 dividend - Columbia Encyclopedia® article about dividend
Dividends may be paid in stocks when the accumulated profits of a company are to be retained for reinvestment in the business.
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.
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.
http://columbia.thefreedictionary.com/dividend   (497 words)

  
 Dividend - Glossary - Encyclopedia - Library - VC Experts
On common shares, the dividend varies with the fortune of the company and the amount of cash on hand and may be omitted if business is poor or if the Directors determine to withhold earnings to invest in capital expenditures or research and development.
Cumulative - Missed dividend payments that continue to accrue.
Non-cumulative - Missed dividend payments that do not accrue.
http://vcexperts.com/vce/library/encyclopedia/glossary_view.asp?glossary_id=211   (318 words)

  
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http://www.aaoinvesting.com/dividendinvesting   (1594 words)

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