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91. What may prove troubling to investors is the reduced dividend the split-up firms will pay.

92. Perhaps you should make some dividend distributions to avoid a dispute over reasonable salary.

93. The interim dividend is raised to 1.2p from 1.03p while earnings per share climbed to 7.24p from 5.93p.

94. For example, suppose we have a company from which we expect a dividend growth of 25 percent for the next 5 years.

95. The final dividend is raised to 10.4p from 9.6p, taking the total to 16.1p from 15.3p.

96. A final dividend of 6.5p makes a total of 11p, after a special dividend of 10p which was paid in June.

97. But Cheltenham has been hit by the recession, the signs are there, fuelled in part by the so-called peace dividend.

98. A parental dividend would simply tie the string in a more direct and arguably fairer way. Sentencedict.com

99. The group's turnover rose from ￡8.1 million to ￡9.66 million and a final dividend of 9p a share was declared.

100. A return to the dividend lists, however, remains a priority for this year.

101. This is not the same as the most commonly used measure of dividends: the dividend yield.

102. Bad news for shareholders is that the dividend for the year is being halved to 5.25p per share.

103. As an alternative to the cash dividend the Board is proposing that an enhanced scrip dividend is offered to shareholders.

104. Creating an economic asset in the form of a parental dividend would obviously up the ante in these kinds of contentious issues.

105. The company, as anticipated, is profitable and a dividend is paid into the trust.

106. Food giant Hillsdown Holdings added 8p to 130p after a maintained dividend forecast and boardroom shake-up.

107. Given the short period to maturity, there may be little remaining dividend uncertainty.

108. How would a parental dividend affect the economic balance between investment in human capital versus investment in tangible capital?

109. It will normally be beneficial for a company to pay a dividend just before its year end.

110. The board is not recommending a dividend because cash management remains a priority.

111. A partially secured creditor is entitled to receive a dividend on the unsecured part of his claim having valued his security.

112. Anglia is holding its dividend total at 9.26p, and the shares added 9p to 258p.

113. On Tuesday, the company announced it was splitting its stock and increasing its dividend by 25 percent.

114. The holding company will then receive the dividend as group income without any tax credit.

115. From an economic perspective, there is no substantive difference between a stock split and a stock dividend.

116. But the next time Berger tried his luck, it produced a spectacular dividend.

117. The Dow dividend yield is 1. 95 percent, a record low.

118. The peace dividend has contributed to thousands of job cuts at defence contractors like Dowty group and Smiths industries.

119. Similarly, changing dividend policy to yield more cash for investment needs to be handled with care.

120. From an accounting point of view, dividend payment is a two-step process.