dividend payable

dividend payable
дивиденд к оплате

English-russian accounting dictionary. 2014.

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  • dividend — div·i·dend / di və ˌdend/ n 1: the part of corporate net earnings distributed usu. periodically (as quarterly) to stockholders in the form of cash, additional shares, or property either as a set amount per share or a percentage of par value… …   Law dictionary

  • dividend — noun 1 payment on a company share ADJECTIVE ▪ big, high, large ▪ 10%, etc. ▪ total ▪ gross …   Collocations dictionary

  • Dividend imputation — is a corporate tax system in which some or all of the tax paid by a company may be attributed, or imputed, to the shareholders by way of a tax credit to reduce the income tax payable on a distribution. In comparison to the classical system, it… …   Wikipedia

  • dividend equivalent right — USA The right to receive an amount equal to any per share dividend declared by a company. Dividend equivalent rights are usually granted to an employee or other individual performing services for a company and may be paid in cash, company stock… …   Law dictionary

  • payable — ready to be paid. Glossary of Business Terms * * * payable pay‧a‧ble [ˈpeɪəbl] adjective [not before a noun] 1. ACCOUNTING a bill, debt etc that is payable must be paid, often by a certain date: • Shareholders will receive a final dividend of… …   Financial and business terms

  • Dividend Tax Credit — The amount a Canadian resident applies against their tax owing on the grossed up portion of dividends received from Canadian corporations. The dividends an individual receives from Canadian corporations are grossed up by 25%. This amount is then… …   Investment dictionary

  • dividend warrant — noun an order of payment (such as a check payable to a shareholder) in which a dividend is paid • Hypernyms: ↑draft, ↑bill of exchange, ↑order of payment * * * noun : an order (as a check payable to a shareholder) in which a dividend is paid * *… …   Useful english dictionary

  • dividend — The distribution of current or accumulated earnings to the shareholders of a corporation pro rata based on the number of shares owned. Dividends are usually issued in cash. However, they may be issued in the form of stock or property. The… …   Black's law dictionary

  • dividend — The distribution of current or accumulated earnings to the shareholders of a corporation pro rata based on the number of shares owned. Dividends are usually issued in cash. However, they may be issued in the form of stock or property. The… …   Black's law dictionary

  • dividend — /div i dend /, n. 1. Math. a number that is to be divided by a divisor. 2. Law. a sum out of an insolvent estate paid to creditors. 3. Finance. a. a pro rata share in an amount to be distributed. b. a sum of money paid to shareholders of a… …   Universalium

  • dividend — n. 1 a a sum of money to be divided among a number of persons, esp. that paid by a company to shareholders. b a similar sum payable to winners in a football pool, to members of a cooperative, or to creditors of an insolvent estate. c an… …   Useful english dictionary


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