liquidating dividend

(interim payment)
Distribution of cash, assets, or both. Debt may be paid in order of priority based on preferred claims to assets specified by the security. Security holders may be able to choose the form of liquidation distribution.

Euroclear glossary. 2008.

Look at other dictionaries:

  • Liquidating dividend — is a payment of a dividend that exceeds the company s net income. This is why it is called liquidating to pay such a dividend, the company has to sell (liquidate) some of its assets. When a liquidating dividend occurs, it is considered to be a… …   Wikipedia

  • Liquidating Dividend — A type of payment made by a corporation to its shareholders during its partial or full liquidation. For the most part, such a distribution is made from the company s capital base, and as a return of capital, is typically not taxable for… …   Investment dictionary

  • liquidating dividend — A distribution of assets in the form of a dividend from a corporation that is reducing capital or going out of business. Such a payment may arise, for example, when management decides to sell off certain company assets and distribute the proceeds …   Black's law dictionary

  • Liquidating dividend — Payment by a firm to its owners from capital rather than from earnings. The New York Times Financial Glossary …   Financial and business terms

  • liquidating dividend — Payment by a firm to its owners from capital rather than from earnings. Bloomberg Financial Dictionary ( interim payment) Euroclear Clearing and Settlement glossary liquidation / liquidation proceedings Euroclear Clearing and Settlement glossary… …   Financial and business terms

  • liquidating dividend — noun : a final payment to a stockholder (as by a firm that is going out of business) that is usually a simple return of the stockholder s capital …   Useful english dictionary

  • Dividend payout ratio — is the fraction of net income a firm pays to its stockholders in dividends: The part of the earnings not paid to investors is left for investment to provide for future earnings growth. Investors seeking high current income and limited capital… …   Wikipedia

  • liquidating — liq·ui·dat·ing adj: produced or occurring as a result of liquidation a liquidating dividend Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 …   Law dictionary

  • Dividend — This article is about financial dividends. For dividends in arithmetic, see Division (mathematics). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis  …   Wikipedia

  • Dividend yield — The dividend yield or the dividend price ratio on a company stock is the company s total annual dividend payments divided by its market capitalization, or the dividend per share, divided by the price per share. It is often expressed as a… …   Wikipedia

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”

We are using cookies for the best presentation of our site. Continuing to use this site, you agree with this.