stock dividend
A dividend paid in stock expressed as a percentage of the number of shares already held by a shareholder. [Cases: Corporations 157. C.J.S. Corporations §§ 294, 302–304.]
Search Results for: EX DIVIDEND
cum dividend
cum dividend. With dividend. • Stocks purchased cum dividend entitle the buyer to any pending declared divi-dends. Cf. EX DIVIDEND.
cumulative dividend
A dividend that grows from year to year when not paid. • A cumulative dividend is usu. on preferred shares, and it must be paid in full before common shareholders may receive any dividend. If the corporation does not pay a dividend in a particular year or period, it is carried over to the next
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ordinary dividend
ordinary dividend 普通股利 公司发放的定期股利，区别于额外股利〔extra dividend〕或以股票形式发放的股票股利〔stock dividend〕。
dividend date
dividend date. The date on which a corporation distributes dividends to record owners of stock shares. See record date under DATE. Cf. EX-DIVIDEND DATE.
constructive dividend
A taxable benefit derived by a shareholder from the corporation even though the benefit was not designated a dividend. • Examples include excessive compensation, bargain purchases of corporate property, and shareholder use of corporate property. [Cases: Internal Revenue 3750–3768. C.J.S. Internal Revenue §§ 72, 389–390, 395.]
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无股息；除去紅利
无股息；除去紅利 英语：ex dividend 法语：dividende détaché 德语：ohne Dividende 意大利语：senza dividendo 西班牙语：sin dividendos
ponzi scheme
Ponzi scheme (pon-zee). A fraudulent investment scheme in which money contributed by later investors generates artificially high dividends for the original investors, whose example attracts even larger investments. • Money from the new investors is used directly to repay or pay interest to earlier investors, usu. without any operation or revenue-producing activity other than the
accumulated taxable income
The income of a corporation as adjusted for certain items (such as excess charitable contributions), less the dividends-paid deduction and the accumulated-earnings credit. • It serves as the base upon which the accumulated-earnings tax is imposed. See accumulated-earnings tax under TAX. [Cases: Internal Revenue 3833.]
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