dividend

the payment determined by the Board of Directors to be distributed pro rate among the shareholders of a company. The dividend varies with the profits of the company and may not be distributed if business is poor or if the directors determine to withhold earnings to invest in plants and equipment. Sometimes a company will pay a dividend out of past profits even if it is not currently operating at a profit (IW)

In other languages:

• dividend [MT] - il-ħlas iffissat mill-Bord tad-Diretturi biex jitqassam fi proporzjon fost l-azzjonisti ta' kumpanija. Id-dividend ivarja skond il-profitti tal-kumpanija u jista' ma jitqassamx jekk in-negozju jkun batut jew jekk id-diretturi jżommu l-qligħ biex jinvestu f'impjanti u tagħmir. Kultant kumpanija tħallas dividend mill-qligħ ta' l-imgħoddi, anki jekk dak iż-żmien ma tkunx qed topera bi qligħ (IW)
• dividendo [IT] - importo distribuito dalla società agli azionisti alla fine di un esercizio contabile, a titolo di remunerazione del capitale investito (Med)