declaration of dividend

glossary / 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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declaration of dividend

glossary / declaration of dividend, 分红声明, 分红宣告

declaration of dividend 分红宣告；分红声明公司董事会留拨一定比例的公司净收入，按各股东所持股份额向其分配收益的行为。 (→dividend)

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