TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

ACCRUED DIVIDEND [2 records]

Record 1 2015-07-24

English

Subject field(s)
  • Finance
  • Stock Exchange
DEF

A share of net earnings declared but not yet paid as a dividend.

CONT

... the articles of a corporation may by special resolution be amended to ... change the designation of all or any of its shares, and add, change or remove any rights, privileges, restrictions and conditions, including rights to accrued dividends, in respect of all or any of its shares, whether issued or unissued ...

Key term(s)
  • accrued dividends

French

Domaine(s)
  • Finances
  • Bourse
CONT

[...] les statuts de la société peuvent, par résolution spéciale, être modifiés afin [...] de modifier la désignation de tout ou partie de ses actions, et d'ajouter, de modifier ou de supprimer tous droits, privilèges, restrictions et conditions, y compris le droit à des dividendes accumulés, concernant tout ou partie de ses actions, émises ou non [...]

Key term(s)
  • dividendes accumulés

Spanish

Campo(s) temático(s)
  • Finanzas
  • Bolsa de valores
Key term(s)
  • dividendos acumulados
Save record 1

Record 2 1995-10-12

English

Subject field(s)
  • Banking
CONT

Include dividends accrued and payable and estimated accrual-to-date of the dividend for the current quarter. [Office of the Superintendent of Financial Institutions].

French

Domaine(s)
  • Banque
CONT

Déclarer les dividendes courus et payables et le montant couru estimatif des dividendes pour le trimestre courant. [Bureau du surintendant des institutions financières].

Spanish

Save record 2

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