interim dividend

Interim Dividend

A dividend payment made before a company's AGM and final financial statements. This declared dividend usually accompanies the company's interim financial statements.

Notes:

his is used more frequently in the United Kingdom, where it is usual for dividend payments to occur semi-annually. The interim dividend is generally the smaller of the 2 payments made to shareholders.

See also: Annual General Meeting (AGM), Dividend, Final Dividend, Shareholder

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Interim dividend

The declaration and payment of a dividend prior to annual earnings determination.

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interim dividend

A dividend declared before a firm's annual earnings and dividend-paying ability are accurately known by its management. An interim dividend is ordinarily paid in each of the first three quarters of the fiscal year. These payments are followed by a final dividend at the time that earnings can be accurately determined. Compare final dividend.