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Definition of Record date
1) date by which a shareholder must officially own shares in order to be entitled to a dividend.
The date used to decide which shareholders will receive the dividend. The owners of the shares at the end of this day are entitled to the dividend.
The date on which holders of record in a firm's stock ledger are designated as the
date on which holders of record in a firm's stock ledger are designated as the recipients of
The first day of trading when the seller, rather than the buyer, of a stock will be entitled to
date on which particular news concerning a given company is announced to the public.
A date before maturity, specified at issuance, when the issuer of a bond may retire part of the bond
date dividend checks are mailed.
Treating cash flows as being received on exact dates - date 0, date 1, and so forth - as
The date on which a firm's directors meet and announce the date and amount of the next
In an interest rate swap, the date the swap begins accruing interest.
The last day (in the case of American-style) or the only day (in the case of European-style)
The day on which the first option either expires or is extended.
The date on which a share of common stock begins trading ex-rights.
In the Euromarket the standard periods for which Euros are traded (1 month out to a year out) are
Usually the date when goods are shipped. Payment dates are set relative to the invoice date.
The day the option is either exercised or expires.
The date on which each shareholder of record will be sent a check for the declared dividend.
Projected maturity date
With CMOs, final payment at the end of the estimated cash flow window.
The date on which payment is made to settle a trade. For stocks traded on US exchanges,
In an interest rate swap, the date that the counterparties commit to the swap. Also, the date on
In the market for Eurodollar deposits and foreign exchange, value date refers to the delivery date
The date on which the board of directors has declared a dividend.
The date established for the payment of a declared dividend.
job cost record
see job order cost sheet
The dates when the coupons are paid. Typically a bond pays
The date a security is first offered for sale. That date usually
The date when the issuer returns the final face value of a bond
The date when money first changes hands; i.e., when a buyer
date that determines whether a stockholder is entitled to a dividend payment; anyone holding stock before this date is entitled to a dividend.
Consolidated Omnibus Budget Reconciliation Act (COBRA)
A federal Act
The variance between book and on-hand quantities, expressed
date on which a debt is due for payment.
date on which a policy is approved.
date on which the insurance company assumes responsibilities for the obligations outlined in a policy.
date on which valuation occurs.
The recording of revenue when earned and expenses when
Provision for Doubtful Accounts
An operating expense recorded when the allowance for
This is your payment for the cost of insurance. You may pay annually, semi-annually, quarterly or monthly. The least expensive method is annually. Using any of the other payment modes will cost you more money. For example, paying monthly will cost about 17% more. If you pay annually and terminate your coverage part way through the year, you may not receive a refund for the remaining months to the annual renewal date.
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