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Chapter 19 slides - McGraw
Chapter 19 slides - McGraw

Hybrid Securities: A Basic Look at Monthly Income Preferred
Hybrid Securities: A Basic Look at Monthly Income Preferred

... however, is unavailable to corporate investors who invest in MIPS, which in turn makes them more favorable to individual investors. Table 1 summarizes the rates of return on MIPS in comparison to corporate bonds and conventional preferred stock with a comparable rating from Standard & Poor’s for bot ...
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VIETJET AVIATION JOINT STOCK COMPANY Ha Noi City, 05

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Dividend

A dividend is a payment made by a corporation to its shareholders, usually as a distribution of profits. When a corporation earns a profit or surplus, it can re-invest it in the business (called retained earnings), and pay a fraction of this reinvestment as a dividend to shareholders. Distribution to shareholders can be in cash (usually a deposit into a bank account) or, if the corporation has a dividend reinvestment plan, the amount can be paid by the issue of further shares or share repurchase.A dividend is allocated as a fixed amount per share, with shareholders receiving a dividend in proportion to their shareholding. For the joint stock company, paying dividends is not an expense; rather, it is the division of after tax profits among shareholders. Retained earnings (profits that have not been distributed as dividends) are shown in the shareholders' equity section on the company's balance sheet - the same as its issued share capital. Public companies usually pay dividends on a fixed schedule, but may declare a dividend at any time, sometimes called a special dividend to distinguish it from the fixed schedule dividends. Cooperatives, on the other hand, allocate dividends according to members' activity, so their dividends are often considered to be a pre-tax expense.The word ""dividend"" comes from the Latin word ""dividendum"" (""thing to be divided"").
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