Accrued Dividend

Accrued Dividend

A dividend that a publicly-traded company has declared but on which payment is not yet due. For example, if a company declares a dividend on May 31 to be paid on June 30, it is considered an accrued dividend between those two dates. An accrued dividend is listed as a liability on the company's balance sheet. It should not be confused with an accumulated dividend.
References in periodicals archive ?
Shares of Class B preferred stock will be traded for three shares of common stock, plus accrued dividend.
M2 EQUITYBITES-December 1, 2017-PS Business Parks redeems outstanding depositary shares at USD25 per share plus accrued dividends
The aggregate total consideration, including accrued dividends, payable by the company for all securities accepted for purchase is approximately USD127.
00% series T cumulative preferred stock (NYSE:PSBPrT) at USD25 per share plus accrued dividends, on 30 October 2017.
On March 31, 2014, First Preferred Capital Trust IV will pay all accumulated deferred dividends, plus accrued dividends, on its 8.
This redemption payment is including accrued dividends from 1 January 2017 until the date of redemption.
According to the firm, the accumulated deferred dividends, plus accrued dividends thereon, are payable on March 31, 2014 to shareholders of record as of the business day immediately preceding the distribution date.
35% cumulative preferred shares, series R (NYSE:PSAPrR) at USD25 per depositary share plus accrued dividends from 1 July 2016 until the date of redemption on 26 July 2016.