accrued dividend
A dividend which became due and has either been paid or not paid. 19 Am J2d Corp § 809.

Ballentine's law dictionary. . 1998.

Look at other dictionaries:

  • Accrued Dividend — An accounting term referring to the balance sheet item that accounts for dividends that have been declared but not yet paid to shareholders. Accrued dividends are booked as a liability from the declaration date and remain as such until the… …   Investment dictionary

  • accrued dividend — /əˌkru:d ˌdɪvɪ dend/ noun a dividend earned since the last dividend was paid …   Dictionary of banking and finance

  • accrued dividend — noun : a dividend earned or assumed earned at a specified rate on cumulative preferred stock but not declared or paid * * * an accumulated unpaid dividend on preferred stock …   Useful english dictionary

  • accrued dividend — an accumulated unpaid dividend on preferred stock. * * * …   Universalium

  • accrued dividend — A share of net earnings declared but not yet paid as a dividend …   Black's law dictionary

  • accrued dividend — A share of net earnings declared but not yet paid as a dividend …   Black's law dictionary

  • dividend — Synonyms and related words: accrued dividends, accumulated dividends, allotment, allowance, avails, balance, big end, bigger half, bit, bite, bonus, box office, budget, capital gains, carrot, cash dividend, chunk, cleanup, clear profit,… …   Moby Thesaurus

  • dividend stripping — bond washing The practice of buying gilt edged security after they have gone ex dividend (see ex ) and selling them cum dividend just before the next dividend is due. This procedure enables the investor to avoid receiving dividends, which in the… …   Big dictionary of business and management

  • Preferred Dividend — A dividend that is accrued and paid on a company s preferred shares. In the event that a company is unable to pay all dividends, claims to preferred dividends take precedence over claims to dividends that are paid on common shares. Preferred… …   Investment dictionary

  • ДИВИДЕНД КУМУЛЯТИВНЫЙ — ACCRUED DIVIDENDДивиденды на акции (привилегированные и/или простые), как и проценты по облигациям, обеспеченным и необеспеченным, не начисляются на определенные даты платежей в соответствии с практикой рынка ценных бумаг. Дивиденды не имеют… …   Энциклопедия банковского дела и финансов

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