accumulated dividends - ορισμός. Τι είναι το accumulated dividends
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Τι (ποιος) είναι accumulated dividends - ορισμός

DIVIDEND PAID BY A COMPANY SEPARATELY FROM REGULARLY SCHEDULED DIVIDENDS
Special Dividend; Special dividends

Dividends received deduction         
FINANCIAL TERM
Dividend Received Deduction; Dividends-received deduction
The dividends-received deductionSee Internal Revenue Code Section 243 (regarding domestic corporations) and Section 245 (regarding foreign corporations). (or "DRD"), under U.
Accumulated cyclone energy         
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MEASURE OF TROPICAL CYCLONE ACTIVITY
Hurricane Destruction Potential; Accumulated Cyclone Energy; Ace index
Accumulated cyclone energy (ACE) is a metric used by various agencies to express the energy released by a tropical cyclone during its lifetime. It is calculating by summing the square of a tropical cyclone's maximum sustained winds, measured every six hours.
Accumulated other comprehensive income         
Other Comprehensive Income; Accumulated Other Comprehensive Income; Other comprehensive income
Note: Reference cited below, FAS130, remains the most current accounting literature in the United States on this topic.

Βικιπαίδεια

Special dividend

A special dividend is a payment made by a company to its shareholders, that the company declares to be separate from the typical recurring dividend cycle, if any, for the company.

Usually when a company raises the amount of its normal dividend, the investor expectation is that this marks a sustained increase. In the case of a special dividend, however, the company is signalling that this is a one-off payment. Therefore, special dividends do not markedly affect valuation or yield calculations, unless the amount is large—in which case they do markedly affect valuation as they are a direct and large depletion of the assets of the company. Typically, special dividends are distributed if a company has exceptionally strong earnings that it wishes to distribute to shareholders, or if it is making changes to its financial structure, such as debt ratio.

A prominent example of a special dividend was the $3 dividend announced by Microsoft in 2004, to partially relieve its balance sheet of a large cash balance. A more recent example of a special dividend is the $1 dividend announced by SAIC (U.S. company) in 2013, just prior to it splitting off its solutions business into a new company named Leidos. Subsequently, in 2020 NortonLifeLock Inc (NASDAQ: NLOK) paid a $12/share special dividend as part of its goal to return the after-tax proceeds from the sale of its Enterprise Security assets to Broadcom.