Corporate Earnings

Extraordinary Dividends
Extraordinary dividends are dividends of unusual form and amount, paid at unscheduled times from accumulated surplus. They are typically larger than normal dividends and can occur due to specific financial events or exceptional earnings.
Gross Dividend
The gross dividend refers to the total amount a company distributes to its shareholders before any withholding taxes or other deductions.
Preferred Dividend
Preferred dividends are distributions from corporate earnings and profits paid to owners of preferred stock. These payments take priority over those to be made to common shareholders.
Profit Warning
A profit warning is a declaration by a company indicating that its future profits are predicted to be substantially lower than previous forecasts.
Year-End Dividend
A year-end dividend is a distribution of profits made by a corporation to its shareholders, declared at or near the end of the business year and typically paid from retained earnings.

Accounting Terms Lexicon

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