Home > Term: date of record
date of record
Date announced (by the board of directors of a firm) as the date on or before which a stockholder (shareholder) must own shares to be eligible for receiving a dividend. Shares sold after the date of record are called ex-dividend shares.
- Part of Speech: noun
- Industry/Domain: Accounting
- Category: General accounting
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Creator
- anton.chausovskyy
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