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The Board of Directors motion to authorize <> payments.


1. An announcement by the board of directors of a publicly-traded company that it will issue a dividend. See also: Declaration date, Ex-dividend date.

2. More generally, any formal announcement that a person or activity intends to undertake a certain activity. Sometimes regulators require companies to make declarations of actions like a hostile takeover attempt. This is intended to increase transparency in the market.


The legal document a condominium developer must file in order to create the vehicle for condominium ownership. All states have fairly similar laws setting out the requirements for what must be in the declaration. They are sometimes called uniform condominium acts or horizontal property acts.

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