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Declaration Date
The date on which a company's board of directors announces the issuance of a dividend to its shareholders.
Cash Dividend
A distribution of a portion of a company's earnings, decided by the board of directors, to a class of its shareholders.
Stockholders' Equity
The residual interest in the assets of a corporation that remains after deducting liabilities, representing the ownership interest of shareholders.
Preferred Dividends
Dividends that are paid to preferred shareholders before any dividends are paid to common shareholders.
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