aktsiaettevõtte kasum, mis jaotatakse aktsionäride vahel proportsionaalselt aktsiate summale; kasumiosak
that part of a company's profits which is divided among the members. Dividends are expressed either as a percentage of the face value of the stock or share on which they are paid, or as a fixed sum per share.
Eelisaktsia omanikule makstakse dividend välja enne dividendi väljamaksmist teistele aktsionäridele. Dividend määratakse põhikirjas protsendina aktsia nimiväärtusest, kui põhikirjaga ei ole ette nähtud teisiti.
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