один из коэффициентов для инвесторов (investors' ratios). Показывает отдачу на вложенный капитал (return on investment). Рассчитывается делением значения дивидендов на одну акцию на величину рыночной стоимости одной акции
Специализированный англо-русский словарь бухгалтерских терминов. А. В. Чмель, А. В. Андрюшин.
Dividend — This article is about financial dividends. For dividends in arithmetic, see Division (mathematics). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis … Wikipedia
dividend — The distribution of part of the earnings of a company to its shareholders. The dividend is normally expressed as an amount per share on the par value of the share. Thus a 15% dividend on a £1 share will pay 15p. However, investors are usually… … Accounting dictionary
Dividend payout ratio — is the fraction of net income a firm pays to its stockholders in dividends: The part of the earnings not paid to investors is left for investment to provide for future earnings growth. Investors seeking high current income and limited capital… … Wikipedia
yield gap — ˈyield gap noun [countable] FINANCE the difference between the amounts of interest on two types of bonds: • The yield gap between the three month bill and the 30 year bond widened to 213 basis points from 212. * * * Also known as yield ratio.… … Financial and business terms
Dividend stripping — is the purchase of shares just before a dividend is paid, and the sale of those shares after that payment, i.e. when they go ex dividend. This may be done either by an ordinary investor as an investment strategy, or by a company s owners or… … Wikipedia
dividend per share — ˌdividend per ˈshare written abbreviation Div/Share, DPS noun [countable] FINANCE the dividend paid out by a company for each of its shares: • KDD pays a 25 yen dividend per share, a 0.2% yield on Thursday s closing price of 12,200 yen. * * *… … Financial and business terms
Yield — may mean:* Crop yield, a measure of the output per unit area of land under cultivation * Maximum sustainable yield, the largest long term fishery catch that can be safely taken * Rolled throughput yield, a statistical tool in Six Sigma * Yield… … Wikipedia
Yield Gap — or Yield Ratio is the ratio of the dividend yield of an equity and the yield of a long term government bond. Typically equities have a higher yield (as a percentage of the market price of the equity thus reflecting the higher risk of holding an… … Wikipedia
dividend yield — The dividend divided by the current share price, expressed as a percentage. Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010 … Law dictionary
Dividend yield — The dividend yield or the dividend price ratio on a company stock is the company s total annual dividend payments divided by its market capitalization, or the dividend per share, divided by the price per share. It is often expressed as a… … Wikipedia
yield — A measure of the annual return on an investment. Chicago Board of Trade glossary 1) The production of a piece of land; e.g., his land yielded 100 bushels per acre. 2) The return provided by an investment; for example, if the return on an… … Financial and business terms
