ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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DIVIDEND DATE Definition
DIVIDEND DATE: The payment date remains the same over the life of the issue, but the board of directors must approve or declare each individual payment. On the date that a board declares a dividend, it also sets a record date and ex-dividend (without dividend) date.
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BALANCE is: a. equality between the totals of the credit and debit sides of an account; or, b. the difference between the totals of the credit and debit sides of an account.
REALIZED NET INCOME, in relation to a particular investment, is the amount by which the total cash gains from an investment exceeds the total losses from the investment. The Realized Net Income from any investment cannot be less than zero.