Толковый словарь английского языка Oxford English Reference - dividend

n. 1 a a sum of money to be divided among a number of persons, esp. that paid by a company to shareholders. b a similar sum payable to winners in a football pool, to members of a cooperative, or to creditors of an insolvent estate. c an individual's share of a dividend. 2 Math. a number to be divided by a divisor. 3 a benefit from any action (their long training paid dividends). Phrases and idioms dividend stripping the evasion of tax on dividends by arrangement between the company liable to pay tax and another able to claim repayment of tax. dividend warrant Brit. the documentary authority for a shareholder to receive a dividend. dividend yield a dividend expressed as a percentage of a current share price. Etymology: AF dividende f. L dividendum (as DIVIDE)