- (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.
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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
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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
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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
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