TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
DECLARING DIVIDEND [1 record]
Record 1 - internal organization data 2000-11-21
Record 1, English
Record 1, Subject field(s)
- Investment
Record 1, Main entry term, English
- declaration
1, record 1, English, declaration
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- declaration of dividend 2, record 1, English, declaration%20of%20dividend
correct
- dividend declaration 3, record 1, English, dividend%20declaration
correct
- dividend announcement 3, record 1, English, dividend%20announcement
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
That action on the part of the board of directors of a corporation in which the decision is reached to pay the stockholders of the corporation a portion of the earnings or surplus of the firm. 4, record 1, English, - declaration
Record 1, Key term(s)
- declaring a dividend
Record 1, French
Record 1, Domaine(s)
- Investissements et placements
Record 1, Main entry term, French
- déclaration d'un dividende
1, record 1, French, d%C3%A9claration%20d%27un%20dividende
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- déclaration 2, record 1, French, d%C3%A9claration
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Résolution adoptée par le conseil d'administration d'une société par actions qui ainsi s'engage à servir à une date déterminée, un dividende aux actionnaires inscrits à la date de clôture des registres. 2, record 1, French, - d%C3%A9claration%20d%27un%20dividende
Record number: 1, Textual support number: 1 OBS
En France et en Belgique, le conseil annonce souvent le dividende à venir, mais cela n'a juridiquement aucune valeur. C'est l'assemblée générale qui, lors de l'approbation des comptes annuels, décide du dividende. La distribution aux actionnaires d'un «dividende fictif» alors que les comptes font apparaître des bénéfices insuffisants constitue un délit. Les sociétés françaises et belges peuvent, sous certaines conditions, verser en cours d'année des «acomptes sur dividendes». 2, record 1, French, - d%C3%A9claration%20d%27un%20dividende
Record 1, Spanish
Record 1, Textual support, Spanish
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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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