A capital reserve is an accounting term that refers to a reserve fund that is set aside for long-term projects or other significant ventures. It is part of a company's equity that is not appropriate for distribution as dividends to shareholders.
The Dividend Payout Ratio is a financial metric that shows the percentage of earnings a company pays to its shareholders in the form of cash dividends. It helps assess a company's maturity and capital allocation strategy.
A company's predetermined approach on managing the distribution of profits to its shareholders versus retaining earnings for reinvestment in the business.
An extra dividend is an additional payment made to shareholders on top of the regular dividend, typically awarded after a particularly profitable year to reward shareholders and foster loyalty.
An interim dividend is a type of dividend paid to shareholders during a company's financial year, prior to the annual dividend payout. It serves as an indication of the company's current profitability and financial health.
An influence by one company on the financial and operating policy decisions of another company (including dividend policy) in which it has an interest. The influence does not need to amount to control.
