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DIVIDENDS

Statistics Directorate    
French Equivalent: Dividendes

Definition:
Dividends are a form of property income received by owners of shares to which they become entitled as a result of placing funds at the disposal of corporations. Raising equity capital through the issue of shares is an alternative way of raising funds to borrowing.

In contrast to loan capital, however, equity capital does not give rise to a liability that is fixed in monetary terms and it does not entitle the holders of shares of a corporation to a fixed or predetermined income.

Context:
Dividends are the distribution of earnings allocated to shares and other forms of participation in the equity of incorporated private enterprises, co-operatives, and public corporations. Dividends are the distribution of earnings allocated to shares and other forms of participation in the equity of incorporated private enterprises, co-operatives, and public corporations. These can be recorded on the date they are payable, on the date they are paid, or at some other point in time (Glossary of Foreign Direct Investment Terms, OECD, 2001 – unpublished).

Source Publication:
SNA 7.113.

Hyperlink:
http://esa.un.org/unsd/sna1993/introduction.asp

Statistical Theme: Financial statistics

Created on Tuesday, September 25, 2001

Last updated on Tuesday, March 04, 2003