ORDINARY DIVIDENDS
  Definition
  
Dividends to ordinary or common shares.

  Comment
  
Paid on ordinary or common (statutory) shares, this dividend is calculated in percentage of the authorized capital.

Unlike surplus dividends, ordinary dividends are foreseen by statutes through a part of the profit, after appointment in the statutory legal reserves and consideration of previous possible losses.

Not all companies pay dividends.

  Reference
  
Dividend
Dividend yield

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