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PRESENTED BY-
DEBASHISH PAIKRAY
MBA 3RD T.M
SOA UNIVERSITY
DIVIDEND
A dividend is generally considered to be a
cash payment to the holders of
company stock. However, there are
several types of dividends, several of
which do not involve the payment of cash
to shareholders.
TYPES OF DIVIDEND
There are two types of dividend paid
by the company to the shareholder.
Cash dividend
Noncash dividend
CASH DIVIDEND
A distribution wealth to the
shareholders of a company, made
out of the earnings during a period
(year, half year, quarter or month).
TYPES OF CASH DIVIDEND
Regular cash dividend
Extra cash dividend
Special cash dividend
Liquidating dividend
REGULAR CASH DIVIDEND
A regular cash dividend is a cash
payment by a company to its
shareholders at specified times of the
year.
EXTRA CASH DIVIDEND
Extra dividends can also occur when
a company wishes to make changes to
its financial structure
Generally, extra dividends are
declared by a company to distribute
exceptional profits direct to
shareholders.
SPECIAL CASH DIVIDEND
A special cash dividend is a payment
made by a company to its
shareholders that the company
declares to be separate from the
typical recurring dividend cycle
LIQUIDATING DIVIDEND
A type of payment made by a
corporation to its shareholders during
its partial or full liquidation
Dividend

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Dividend

  • 1. PRESENTED BY- DEBASHISH PAIKRAY MBA 3RD T.M SOA UNIVERSITY
  • 2. DIVIDEND A dividend is generally considered to be a cash payment to the holders of company stock. However, there are several types of dividends, several of which do not involve the payment of cash to shareholders.
  • 3. TYPES OF DIVIDEND There are two types of dividend paid by the company to the shareholder. Cash dividend Noncash dividend
  • 4. CASH DIVIDEND A distribution wealth to the shareholders of a company, made out of the earnings during a period (year, half year, quarter or month).
  • 5. TYPES OF CASH DIVIDEND Regular cash dividend Extra cash dividend Special cash dividend Liquidating dividend
  • 6. REGULAR CASH DIVIDEND A regular cash dividend is a cash payment by a company to its shareholders at specified times of the year.
  • 7. EXTRA CASH DIVIDEND Extra dividends can also occur when a company wishes to make changes to its financial structure Generally, extra dividends are declared by a company to distribute exceptional profits direct to shareholders.
  • 8. SPECIAL CASH DIVIDEND A special cash dividend is a payment made by a company to its shareholders that the company declares to be separate from the typical recurring dividend cycle
  • 9. LIQUIDATING DIVIDEND A type of payment made by a corporation to its shareholders during its partial or full liquidation