TERMIUM Plus®

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

ACCRUED DIVIDENDS [5 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 2009-07-21

English

Subject field(s)
  • Investment
  • Amalgamation and Partnerships (Finance)
CONT

Voluntary liquidation: a liquidation that is supported by a company’s shareholders, as opposed to an involuntary liquidation ...

CONT

Carling O’Keefe Limited's $2. 20 Series A Preferred is entitled to $50 in the event of involuntary liquidation and $53 plus accrued dividends in the event of voluntary liquidation.

French

Domaine(s)
  • Investissements et placements
  • Fusion, absorption et coparticipation (Finances)
CONT

Par exemple, les porteurs des actions privilégiées 2,20 $, Série A, de Carling O'Keefe Ltée ont droit à 50 $ par action en cas de liquidation involontaire et à 53 $ plus les dividendes accumulés en cas de liquidation volontaire.

Spanish

Save record 2

Record 3 2009-07-21

English

Subject field(s)
  • Investment
  • Amalgamation and Partnerships (Finance)
DEF

A liquidation that is supported by a company’s shareholders, as opposed to an involuntary liquidation ...

CONT

Carling O’Keefe Limited's $2. 20 Series A Preferred is entitled to $50 in the event of involuntary liquidation and $53 plus accrued dividends in the event of voluntary liquidation.

OBS

Where it is proposed to wind-up a company voluntarily, the directors must make a statutory declaration that they have made a full enquiry into the affairs of the company and in their opinion the company can pay its debts in full with any interest due. The resolution must be passed to the registrar of companies within 15 days of passing the resolution.

French

Domaine(s)
  • Investissements et placements
  • Fusion, absorption et coparticipation (Finances)
CONT

Par exemple, les porteurs des actions privilégiées 2,20 $, Série A, de Carling O'Keefe Ltée ont droit à 50 $ par action en cas de liquidation involontaire et à 53 $ plus les dividendes accumulés en cas de liquidation volontaire.

Spanish

Campo(s) temático(s)
  • Inversiones
  • Consolidación y asociaciones (Finanzas)
Save record 3

Record 4 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 4

Record 5 1976-06-19

English

Subject field(s)
  • Insurance

French

Domaine(s)
  • Assurances
OBS

(Depin 10, 8)

Spanish

Save record 5

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