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 ?
'EY's reports could not have been relied upon for the purpose of dividend declarations by TH on Feb 4, 2016; Feb 3, 2017; and Feb 7, 2018 for the financial years ended Dec 31, 2015, 2016 and 2017 respectively, as EY's reports for the relevant years were only issued subsequent to the dividend declaration dates.

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