Commemorative dividend - Commemorative dividend

Japanese: 記念配当 - きねんはいとう

In addition to dividends paid at the end of each fiscal year, listed companies increase dividends to commemorate the founding of the company or an anniversary of its founding, and this is one way of returning dividends to shareholders. Dividends are usually divided into "ordinary dividends" paid at each fiscal year, "special dividends" paid when special profits are made, and "commemorative dividends" paid on the company's anniversary. In order to maintain a stable dividend amount per share, it is common to increase or decrease special or commemorative dividends based on ordinary dividends depending on business performance. This has the effect of clearly indicating that dividends are temporary and will not be increased in the future. Only shareholders on the record date can receive it.

Source: ASCII.jp Digital Dictionary About ASCII.jp Digital Dictionary Information

Japanese:

上場企業が、決算期に行なう配当のほかに、会社の創立や創業後○周年などを記念して、増配を行なう際の株主還元のひとつ。通常、配当には、決算期ごとに行なう「普通配当」をはじめ、特別な利益が出たときなどに行なう「特別配当」、会社の創立記念日などに行なう「記念配当」がある。1株あたりの配当額を安定的に維持するため、普通配当をベースに、業績に応じて特別配当や記念配当を増減するのが一般的だ。配当を今後も引き上げるのではなく、一時的なものであることを明示する効果を持つ。権利確定日における株主のみが受け取れる。

出典　ASCII.jpデジタル用語辞典ASCII.jpデジタル用語辞典について　情報

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