Liquidating divident

Cash dividends are the most common form of payment and are paid out in currency, usually via electronic funds transfer or a printed paper check.

A dividend that is declared must be approved by a company's board of directors before it is paid.Retained earnings (profits that have not been distributed as dividends) are shown in the shareholders' equity section on the company's balance sheet – the same as its issued share capital.Public companies usually pay dividends on a fixed schedule, but may declare a dividend at any time, sometimes called a special dividend to distinguish it from the fixed schedule dividends.Cooperatives, on the other hand, allocate dividends according to members' activity, so their dividends are often considered to be a pre-tax expense.The word "dividend" comes from the Latin word "dividendum" ("thing to be divided").

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