Русско-англо-русский юридический словарь

ACCRUED DIVIDEND An accounting term referring to the balance sheet item that accounts for dividends that have been declared but not yet paid to shareholders. Accrued dividends are booked as a liability from the declaration date and remain as such until the dividend payment date.

Accrued dividends should not be confused with accumulated dividends, which refer to dividends due to holders of cumulative preferred stock. (Investopedia)

A dividend tax is an income tax on dividend payments to the shareholders (stockholders) of a company. (Wikipedia)

The company may by ordinary resolution declare dividends, and the directors may decide to pay interim dividends. (companylawclub.co.uk)

DEFINITION of 'Ordinary Shares' Any shares that are not preferred shares and do not have any predetermined dividend amounts. An ordinary share represents equity ownership in a company and entitles the owner to a vote in matters put before shareholders in proportion to their percentage ownership in the company. (Investopedia)