The last dividend declared in a given fiscal year. The final dividend is determined after all financial reports have been made and the company has the clearest pictures of its performance that year. As a result, the final dividend is often the largest, as the company does not have to worry about being conservative if expected revenues do not match actual revenues. The term is most common in the United Kingdom.
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1. The final dividend payment from a firm that is liquidating.
2. The last dividend of a firm's fiscal year. The final dividend is declared when management is able to estimate rather accurately the firm's earnings and its dividend-paying ability. Also called year-end dividend. Compare interim dividend.
Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.
final dividendsee DIVIDEND.
Collins Dictionary of Business, 3rd ed. © 2002, 2005 C Pass, B Lowes, A Pendleton, L Chadwick, D O’Reilly and M Afferson