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.
RESTRUCTURING is the termination of employees and the reorganization of those remaining; can include reductions in plant and equipment. Restructuring is usually implemented to realize cost savings.
ERROR is unintentional misstatements or omissions in financial statements. Errors may involve mistakes in gathering or processing accounting data, incorrect estimates from oversight or misinterpretation of facts, and mistakes in application of principles relating to amount, classification, presentation or disclosure.
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