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Definition of Cum dividend
A requirement that any missed preferred or preference stock dividends be paid
An approximate measure of the liability of a plan in the event of a
A contra-fixed asset account representing the portion of the cost of a fixed asset that has been previously charged to expense. Each fixed asset account will have its own associated accumulated depreciation account.
A contra, or offset, account that is coupled
The sum total of all deprecation expense recognized to date
cumulative gains or losses reported in shareholders'
An amount of money invested plus the interest earned on that money.
A location in which components destined for the shop floor are
a measure used in academic finance articles to measure the excess returns an investor would have received over a particular time period if he or she were invested in a particular stock.
A dividend paid in cash to a company's shareholders. The amount is normally based on
Payment of cash by the firm to its shareholders.
Version of the dividend discount model in which dividends grow at a constant rate.
the approach to product costing that determines
Sum of the differences between the expected return on a stock and the
The cumulative, after-tax, prior-year effect of a change in accounting
Cumulative Effect of a Change in Accounting Principle
The change in earnings of previous years
Cumulative Effect of Accounting Change
The change in earnings of previous years assuming
Cumulative preferred stock
Preferred stock whose dividends accrue, should the issuer not make timely
Cumulative probability distribution
A function that shows the probability that the random variable will
Cumulative Translation Adjustment (CTA) account
An entry in a translated balance sheet in which gains
A system of voting for directors of a corporation in which shareholder's total number of
Voting system in which all the votes one shareholder is allowed to cast can be cast for one candidate for the board of directors.
Daily Interest Accumulation
Account in which interest is accrued daily and credited to the account at the end of a specified time.
Discounted dividend model (DDM)
A formula to estimate the intrinsic value of a firm by figuring the
A dividend is a portion of a company's profit paid to common and preferred shareholders. A stock
A payment a company makes to stockholders. Earnings before income tax. The profit a company made
The payment of after-tax profits to shareholders as their share of the profits of the business for an accounting period.
A payment made to shareholders that is proportional to the number of shares
Periodic cash distribution from the firm to its shareholders.
As the term dividend relates to a corporation's earnings, a dividend is an amount paid per share from a corporation's after tax profits. Depending on the type of share, it may or may not have the right to earn any dividends and corporations may reduce or even suspend dividend payments if they are not doing well. Some dividends are paid in the form of additional shares of the corporation. dividends paid by Canadian corporations qualify for the dividend tax credit and are taxed at lower rates than other income.
Unlike dividends which are paid to company shareholders, participating insurance policy dividends are not based on the company's overall profits. Rather, they are determined by grouping policies by type and country of issue and looking at how each class contributes to the company's earnings and surplus.
With respect to a project financing, an arrangement under which the sponsors of a project
A group of shareholders who prefer that the firm follow a particular dividend policy. For
dividend discount model
Computation of today’s stock price which states that share value equals the present value of all expected future dividends.
Dividend discount model (DDM)
A model for valuing the common stock of a company, based on the
dividend growth method
a method of computing the cost
Dividend growth model
A model wherein dividends are assumed to be at a constant rate in perpetuity.
Income that a company receives in the form of dividends on stock in other companies that it holds.
A bond covenant that restricts in some way the firm's ability to pay cash dividends.
Dividend payout ratio
Percentage of earnings paid out as dividends.
dividend payout ratio
Computed by dividing cash dividends for the year
dividend payout ratio
Percentage of earnings paid out as dividends.
An established guide for the firm to determine the amount of money it will pay as dividends.
This policy governs Canada Life's actions regarding distribution of dividends to policyholders. It's goal is to achieve a dividend distribution that is equitable and timely, and which gives full recognition of the need to ensure the ongoing solidity of the company. It also specifies that distribution to individual policyholders must be equitable between dividend classes and policyholder generations, and among policyholders within any class.
The fixed or floating rate paid on preferred stock based on par value.
Dividend reinvestment plan (DRP)
Automatic reinvestment of shareholder dividends in more shares of a
A shareholders' rights to receive per-share dividends identical to those other shareholders receive.
Dividend yield (Funds)
Indicated yield represents return on a share of a mutual fund held over the past 12
dividend yield ratio
Cash dividends paid by a business over the most
Dividend yield (Stocks)
Indicated yield represents annual dividends divided by current stock price.
Amounts paid to the owners of a company that represent a share of the income of the company.
Profits paid out to shareholders by a corporation.
Dividends per share
Amount of cash paid to shareholders expressed as dollars per share.
Dividends per share
dividends paid for the past 12 months divided by the number of common shares
Documented discount notes
Commercial paper backed by normal bank lines plus a letter of credit from a
This literally means "without dividend." The buyer of shares when they are quoted ex-dividend
The first day of trading when the seller, rather than the buyer, of a stock will be entitled to
Date that determines whether a stockholder is entitled to a dividend payment; anyone holding stock before this date is entitled to a dividend.
Extra or special dividends
A dividend that is paid in addition to a firm's "regular" quarterly dividend.
Sale of some shares of stock to get cash that would be similar to receiving a cash dividend.
Total amount of dividends that would be paid on a share of stock over the next 12 months
information content of dividends
dividend increases send good news about cash flow and earnings. dividend cuts send bad news.
Payment by a firm to its owners from capital rather than from earnings.
MM dividend-irrelevance proposition
Theory that under ideal conditions, the value of the firm is unaffected by dividend policy.
Non-cumulative preferred stock
Preferred stock whose holders must forgo dividend payments when the
operations flow document
a document listing all operations
Perfect market view (of dividend policy)
Analysis of a decision on dividend policy, in a perfect capital
Preferred Stock Stock that has a claim on assets and dividends of a corporation that are prior
to that of common stock. Preferred stock typically does not carry the right to vote.
Residual dividend approach
An approach that suggests that a firm pay dividends if and only if acceptable
see operations flow document
Signaling view (on dividend policy)
The argument that dividend changes are important signals to investors
The document that records a transaction and forms the basis for recording in a business’s
Also referred to as an extra dividend. dividend that is unlikely to be repeated.
Payment of a corporate dividend in the form of stock rather than cash. The stock dividend
Distribution of additional shares to a firm’s stockholders.
Tax differential view ( of dividend policy)
The view that shareholders prefer capital gains over dividends,
Traditional view (of dividend policy)
An argument that "within reason," investors prefer large dividends to
Property free and clear of all liens (creditors' secured claims).
Purchase of shares in which the buyer is entitled to the forthcoming dividend. Related: exdividend.
Assuris is a not for profit organization that protects Canadian policyholders in the event that their life insurance company should become insolvent. Their role is to protect policyholders by minimizing loss of benefits and ensuring a quick transfer of their policies to a solvent company where their benefits will continue to be honoured. Assuris is funded by the life insurance industry and endorsed by government. If you are a Canadian citizen or resident, and you purchased a product from a member life insurance company in Canada, you are protected by Assuris.
Net profits kept to accumulate in a business after dividends are paid.
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