Читать книгу Corporate Actions - A Concise Guide - Francis Groves - Страница 9

This must be the most familiar (and easily understood) corporate action of them all. It is also the most common type of corporate action – accounting for slightly less than 30% of all actions. A dividend is a distribution of cash to shareholders in proportion to their equity holding. No company is compelled to declare a dividend and those that do may vary the amount. Typically, a company will pay an interim dividend and a final dividend. The dividend is normally contingent on the approval of the AGM.