A Dividend Which Is a Return to Shareholders of a Portion

question 11

Multiple Choice

A dividend which is a return to shareholders of a portion of their original investments is a

• A)liquidating dividend.
• B)property dividend.
• C)liability dividend.
• D)participating dividend.

Understand the implications of vicarious liability for employers in cases of employee negligence.

Recognize the legal requirements and employment standards pertaining to notice periods and severance pay.

Understand the procedures and conditions for decertification of a union.

Appreciate the significance of representation votes in determining employee support for unions and collective bargaining agreements.

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Definitions:

Retained Earnings

The accumulated net income of a company that is retained and not distributed to shareholders as dividends.

Net Loss

The result when a company's expenses exceed its revenues during a specific period, indicating negative profitability.

Cash Dividends

Payments made by a corporation to its shareholder members. It represents the share of earnings distributed.

Stock Dividends

A payment to shareholders in the form of additional shares of stock rather than cash.