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).
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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