declaration of dividend

A company’s setting aside of a portion of its earnings or profits for distribution to its shareholders. See DIVIDEND. [Cases: Corporations 152. C.J.S. Corporations §§ 295–299.]

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词条贡献者

双语律师Max，国际知名法学院法律专业，擅长翻译各类与航空航天、国防及政府服务相关的法律文件。