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Definition: Dividends

SNA

Dividends are a form of investment income to which shareholders become entitled as a result of placing funds at the disposal of corporations (SNA 2008, § 7.128). 

Dividends are a form of property income to which shareholders become entitled as a result of placing funds at the disposal of corporations (SNA 1993, § 7.113). http://ec.europa.eu/eurostat/ramon/statmanuals/files/SNA2008.pdf United Nations, System of National Accounts (SNA) 1993, United Nations, New York, 1993
Source:
European Commission (Eurostat), International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations (Statistics Division), World Bank, "System of National Accounts 2008", United Nations, New York, 2009
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