Dividend

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1.

Dividends are amounts paid to an equity investor, in proportion to the size of their equity holding.

Most dividends are paid in cash, but they may also be in non-cash form, such as a scrip dividend.


Dividends are not generally an allowable expense for corporate tax calculation purposes, because they are deemed to be an appropriation of (after-tax) profits to the shareholders, rather than a business expense necessary to earn the taxable profits.


2.

Similar payments to other investors.


See also