Interim dividend
A dividend declared and paid by directors during the financial year before the final annual results are approved.
Related terms
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Final dividend
A dividend approved after the financial year, usually by shareholders following a recommendation from the directors.
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Dividend
A payment made by a company to shareholders from profits lawfully available for distribution.
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Dividend to creditors
A payment made to creditors from funds available in an insolvency process, usually expressed as a percentage or pence in the pound of their admitted claims.
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