Frequently Asked Questions
Guidelines for Citing BEA Information | ID: 75 | Created: Dec-05-2005
Dividends are a form of income that shareholders as owners of corporations receive for each share of stock that they hold. These payments -- from a corporation’s profits or from its accumulated retained earnings -- are in cash or other assets (excluding the corporation’s own stock). The definition of dividends in the System of National Accounts 1993 -- the international guidelines for national accounting -- is consistent with this definition.
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