A dividend is a payback.A dividend is a return that is called Liquidating Dividends is that the company announced a dividend payment to shareholders for an amount that is greater than the balance in the retained earnings account. By the company will be required to inform shareholders that the dividend Declaration. Part of the money paid from the profits of the company, and the other part is from ordinary capital. The joint venture will pay the dividend to a company that is going to stop or quit operations.
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