CMA Part 1 | Financial Planning Performance and Analytics | Dividends
Channel: LetsLearn Global
Date: 12/09/2022

Dividends:

The term dividend refers to that portion of profit (after tax) which is distributed among the owners/ shareholders of the firm

Dividend policy determines the ultimate distribution of the firm's earnings between retention (that is reinvestment) and cash dividend payments of shareholders.""Dividend policy means the practice that management follows in making dividend payout decisions, or in other words, the size and pattern of cash distributions over the time to shareholders."

TYPES OF DIVIDENDS:

Classifications of dividends are based on the form in which they are paid. Following given below are the different types of dividends:

i. Cash dividend  
ii. Bonus Shares referred to as stock dividend 
iii. Property dividend interim dividend, annual dividend. 
iv. Special- dividend, extra dividend etc.  
v. Regular Cash dividend  
vi. Scrip dividend  
vii. Liquidating dividend  
viii. Property dividend 

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