declared dividend

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Declared Dividend

A dividend that a company has been announced but not yet paid. See also: Ex-dividend.

declared dividend

A dividend authorized by a firm's board of directors. At the time a dividend is declared, the firm creates a liability for the dividend's payment.
References in periodicals archive ?
Laurentian Bank of Canada (TSX: LB) has said that its board of directors has declared dividends on its preferred shares.
Pebblebrook Hotel Trust, a hotel-focused real estate investment trust in Bethesdahas declared dividends for the third quarter of 2018.
The board also declared dividends for the following Non-Cumulative First Preferred Shares, payable on and after February 23, 2018, to shareholders of record at the close of business on January 25, 2018.
Citigroup (NYSE:C) has declared dividends on preferred stock.
The Board of Directors also declared dividends on the Company's Series C and D Preferred Stock for the period October 15, 2005 through and including January 14, 2006, of $0.4766 and $0.4922 per share, respectively.
In addition to his logical presentation, corporate income is subject to the "art" of accountancy which is ofttimes elastic: Declared dividends are precise, exact and determined by the whim of corporate boards.
The company never paid or declared dividends, even though the company's accountant advised it.
In addition, the board has also said that it has declared dividends on the company's class-A non-cumulative preferred stock, payable on December 31, 2018 to shareholders of record as of November 28, 2018.
(NYSE: JPM) has declared dividends on the outstanding shares of the Series I, R and S of the firm's preferred stock, the company said.
The board also declared dividends for the following Non-Cumulative First Preferred Shares, payable on and after May 24, 2016, to shareholders of record at the close of business on April 25, 2016.
In addition, the company has said that its board of directors has also declared dividends of USD0.75 per share on its 3.0 percent series-A preferred stock and USD2.12 per share on its 8.48 percent series B-1 preferred stock.
Three municipal income funds, Delaware Investments Colorado Municipal Income Fund Inc (VCF); Delaware Investments National Municipal Income Fund (VFL); and Delaware Investments Minnesota Municipal Income Fund II Inc (VMM) (together, the funds), on Wednesday declared dividends of USD0.05500, USD0.05000 and USD0.04250 per share.