What Are Dividends in Arrears?

The dividend declaration date refers to the date when the board of directors holds a voting vote on the declaration and payment of dividends; the dividend declaration date confirms the company's statutory debts to shareholders. ^[1]

Dividend Declaration Date

Right!

The dividend declaration date refers to the date when the board of directors holds a voting vote on the declaration and payment of dividends; the dividend declaration date confirms the company's statutory debts to shareholders. ^[1]

Chinese name

Dividend Declaration Date

Main body

Shareholders meeting

Content

Profit distribution plan and dividend payment

Announce

Dividend and equity registration period paid per share

The dividend declaration date refers to the date on which the company's board of directors announces the payment of dividends. The announcement will announce the dividends paid per share, the period of equity registration, the date on which dividends will be removed, and the date on which dividends will be paid.

The board of directors of the joint stock company holds a board meeting according to the period of regular dividend distribution, and discusses and proposes a dividend distribution plan. After discussion and approval by the shareholders meeting, the dividend distribution plan is officially announced. On that day, the joint stock company shall register the relevant dividend liabilities (dividends payable). ^[2]