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Extra or special dividends

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Definition of Extra or special dividends

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Extra or special dividends

A dividend that is paid in addition to a firm's "regular" quarterly dividend.



Related Terms:

Dividends

Amounts paid to the owners of a company that represent a share of the income of the company.


Dividends

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
outstanding, as reported by a company. The number of shares often is determined by a weighted average of
shares outstanding over the reporting term.


Extraordinary Gain or Loss

Gains and losses that are judged to be both unusual and nonrecurring.



extraordinary gains and losses

No pun intended, but these types of gains
and losses are extraordinarily important to understand. These are nonrecurring,
onetime, unusual, nonoperating gains or losses that are
recorded by a business during the period. The amount of each of these
gains or losses, net of the income tax effect, is reported separately in the
income statement. Net income is reported before and after these gains
and losses. These gains and losses should not be recorded very often, but
in fact many businesses record them every other year or so, causing
much consternation to investors. In addition to evaluating the regular
stream of sales and expenses that produce operating profit, investors
also have to factor into their profit performance analysis the perturbations
of these irregular gains and losses reported by a business.


Extraordinary item

A transaction that rarely occurs, and which is unusual, such as
expropriation of company property by a foreign government. It is reported as a separate
line item on the income statement.


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Extraordinary positive value

A positive net present value.


Extrapolative statistical models

Models that apply a formula to historical data and project results for a
future period. Such models include the simple linear trend model, the simple exponential model, and the
simple autoregressive model.


information content of dividends

Dividend increases send good news about cash flow and earnings. Dividend cuts send bad news.


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.


Special Charges

Nonrecurring losses or expenses resulting from transactions or events which,
in the view of management, are not representative of normal business activities of the period and
which affect comparability of earnings.


Special dividend

Also referred to as an extra dividend. Dividend that is unlikely to be repeated.


Special drawing rights (SDR)

A form of international reserve assets, created by the IMF in 1967, whose
value is based on a portfolio of widely used currencies.


Special Items

Significant credits or charges resulting from transactions or events that, in the
view of management, are not representative of normal business activities of the period and that
affect comparability of earnings. This term is often used interchangeably with nonrecurring
items.


special order decision

a situation in which management must determine a sales price to charge for manufacturing or service jobs outside the company’s normal production/service market


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Specialist

On an exchange, the member firm that is designated as the market maker (or dealer for a listed
common stock). Only one specialist can be designated for a given stock, but dealers may be specialists for
several stocks. In contrast, there can be multiple market makers in the OTC market.


Specialized journals

Journals that are used to aid in segregating duties and making the accounting function efficient.




 

 

 

 

 

 

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