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Glossary of the 1993 SNA - Definition of Term

TermDividends
DefinitionDividends are a form of property income to which shareholders become entitled, once declared, as a result of placing funds at the disposal of corporations.
Paragraphs7.113.
 
It is acknowledged that this glossary uses descriptions of the OECD glossary of statistical terms, the Glossary of the System of National Accounts 1993 and the UN classifications registry.
 
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