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The Board of Directors motion to authorize dividend payments.
Copyright © 2012, Campbell R. Harvey. All Rights Reserved.


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.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved


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.

The Complete Real Estate Encyclopedia by Denise L. Evans, JD & O. William Evans, JD. Copyright © 2007 by The McGraw-Hill Companies, Inc.
References in periodicals archive ?
Variable declarations are optional, except for variables that are local to a function.
Disregarding some deficiencies in the definition shown in Figure 1 (which we will correct later in this article) we find the standard elements of mainstream languages: subprogram bodies (in this case a function); constant and variable declarations; and conventional statement forms: assignments, conditionals, and loops.

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