UK Accounting Glossary
Amount paid to a shareholder, usually in the form of cash, as a reward for investment in the company. The amount of dividend paid is proportionate to the number of shares held.
1. arithmetic A number or expression that is to be divided by another.
2. finance A pro-rata payment of money by a company to its shareholders, usually made periodically (eg, quarterly or annually).
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This glossary post was last updated: 23rd December 2018.