Words / D / Law

dividend

/ˈdɪvɪdɛnd/

B1CEFR level
38/100Rarity: fairly common
TechnicalRegister

Law noun

A distribution of a company's profits to its shareholders, usually in proportion to their shareholdings.

The board recommended a final dividend of five pence per share.

Similar: distribution

Topic: Corporate law in Legal English

Business noun

A share of profits paid out to shareholders.

The board declared a quarterly dividend.

Similar: payout, distribution

Origin: Latin dividendum 'thing to be divided'.

Topic: Finance in Business English

Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.

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More law words: Corporate law