{"iri":"https://folio.openlegalstandard.org/RQKn9DJ8Sq6C9iOXGuL8bs","label":"Dividend Payment","sub_class_of":["https://folio.openlegalstandard.org/RCKOcs51IQGZ9MeUqtONIlc"],"parent_class_of":[],"is_defined_by":null,"see_also":[],"comment":null,"deprecated":false,"preferred_label":"Dividend Income","alternative_labels":["Dividend Distribution","Equity Income","Shareholder Distribution","Shareholder Payment"],"translations":{},"hidden_label":null,"definition":"A Dividend Payment is a distribution of a portion of a company's earnings to its shareholders, typically in the form of cash or additional shares. Dividends are usually paid out regularly (e.g., quarterly) and are intended to provide a return on investment to shareholders.","examples":[],"notes":[],"history_note":null,"editorial_note":null,"in_scheme":null,"identifier":null,"description":null,"source":null,"country":null}