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declaration of dividend

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  • declaration of dividend — A statement in which the directors of a company announce that a dividend of a certain amount is recommended to be paid to the shareholders. The liability should be recognized as soon as the declaration has been made and the appropriate amount is… …   Accounting dictionary

  • declaration of dividend — A statement in which the directors of a company announce that a dividend of a certain amount is recommended to be paid to the shareholders. The liability should be recognized as soon as the declaration has been made and the appropriate amount is… …   Big dictionary of business and management

  • declaration of dividend — Action taken by the board of directors of a corporation which creates a dividend to be paid by the corporation and the right of a stockholder to demand and receive it. 19 Am J2d Corp § 839; involving the creation of a debt owing by the… …   Ballentine's law dictionary

  • declaration — In common law pleading, the first of the pleadings on the part of the plaintiff in an action at law, being a formal and methodical specification of the facts and circumstances constituting his cause or action. It commonly comprises several… …   Black's law dictionary

  • declaration — In common law pleading, the first of the pleadings on the part of the plaintiff in an action at law, being a formal and methodical specification of the facts and circumstances constituting his cause or action. It commonly comprises several… …   Black's law dictionary

  • dividend declared — See declaration of dividend …   Ballentine's law dictionary

  • Dividend — This article is about financial dividends. For dividends in arithmetic, see Division (mathematics). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis  …   Wikipedia

  • Declaration Date — 1. The date on which the next dividend payment is announced by the directors of a company. This statement includes the dividend s size, ex dividend date and payment date. It is also referred to as the announcement date . 2. The last day on which… …   Investment dictionary

  • declaration — The Board of Directors motion to authorize dividend payments. Bloomberg Financial Dictionary A declaration made in the appropriate form to Customs indicating the intention of the declarant to declare goods to the export or import procedure. HM… …   Financial and business terms

  • declaration — /dek leuh ray sheuhn/, n. 1. the act of declaring; announcement: a declaration of a dividend. 2. a positive, explicit, or formal statement; proclamation: a declaration of war. 3. something that is announced, avowed, or proclaimed. 4. a document… …   Universalium

  • Declaration date — The date on which a firm s directors meet and announce the date and amount of the next dividend. The New York Times Financial Glossary * * *    ► See Expiry Date …   Financial and business terms