declaration date

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Declaration date

The date on which a firm's directors meet and announce the date and amount of the next dividend.

Declaration Date

declaration date

The date on which a firm's directors meet and announce the date and amount of the next dividend. Following the declaration, dividends become a legal liability of the firm. See also ex-dividend date, interest dates, record date.
References in periodicals archive ?
For the first, second, and third quarters, the dividend declaration dates will coincide with the dates that the company announces its quarterly earnings.
Quarter Declaration Date Record Date Payable Date First Quarter April 22, 1999 April 30, 1999 May 17, 1999 Second Quarter July 22, 1999 July 31, 1999 August 16, 1999 Third Quarter October 21, 1999 October 31, 1999 November 15, 1999 Fourth Quarter December 15, 1999 December 31, 1999 January 27, 2000
Thus the first three dividend declaration dates for the year will be in April, July and October.
Future declaration dates for dividend action will be changed to correspond to the closest regularly scheduled meeting of the Board of Directors.

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