contractual dividend

简明释义

约定股息

英英释义

例句

1.The contractual dividend agreement ensures all stakeholders benefit from the company's profits.

该合同红利协议确保所有利益相关者都能从公司的利润中受益。

2.The board of directors discussed the implications of increasing the contractual dividend for next year.

董事会讨论了明年增加合同红利的影响。

3.Failure to pay the contractual dividend could lead to legal action from shareholders.

未能支付合同红利可能会导致股东采取法律行动。

4.The shareholders received their contractual dividend as outlined in the company's bylaws.

股东们按照公司章程收到了他们的合同红利。

5.Investors were pleased to see that the contractual dividend was paid on time this quarter.

投资者很高兴看到本季度的合同红利按时支付。

作文

In the world of finance and business, the term contractual dividend refers to a specific type of dividend that is guaranteed by a contract between the company and its shareholders. This concept is crucial for investors who seek stability and predictability in their returns. Unlike regular dividends, which can fluctuate based on the company's performance and board decisions, a contractual dividend provides a level of assurance that the shareholders will receive a predetermined amount at specified intervals. This arrangement can be particularly appealing in volatile markets where traditional dividends may not be reliable.The importance of contractual dividend lies in its ability to attract long-term investors. When a company commits to paying a certain dividend through a contractual agreement, it signals confidence in its financial health and future profitability. Investors are more likely to invest in such companies because they know that their investment will yield consistent returns. For instance, utility companies often use this model, providing steady income to their shareholders regardless of market fluctuations.Moreover, contractual dividends can also play a significant role in corporate finance strategies. Companies may choose to issue these dividends as a way to manage their capital structure effectively. By offering a fixed return to investors, they can maintain a stable shareholder base while also ensuring that they have sufficient funds for reinvestment or other operational needs. This can help companies avoid the pitfalls of over-leveraging while still providing value to their shareholders.However, it is essential to note that contractual dividends come with their own set of risks. If a company faces financial difficulties, fulfilling these contractual obligations can become challenging. Shareholders must consider the company’s ability to meet its commitments before investing. Additionally, a company locked into a contractual dividend agreement may find itself in a difficult position if market conditions change, as it could limit their flexibility in reallocating resources or adjusting to new opportunities.Investors should also be aware of the potential tax implications associated with contractual dividends. Depending on the jurisdiction, these dividends may be taxed differently than ordinary dividends. Understanding the tax treatment can significantly impact the overall return on investment, making it a critical consideration for anyone contemplating an investment in a company offering these types of dividends.In conclusion, the concept of contractual dividend serves as a valuable tool for both companies and investors. For companies, it represents a commitment to maintaining shareholder satisfaction and financial discipline, while for investors, it offers a predictable source of income. However, like any financial instrument, it is vital to approach contractual dividends with a clear understanding of the associated risks and rewards. As the financial landscape continues to evolve, the role of contractual dividends will likely remain significant, providing a mechanism for stability in an ever-changing market.

在金融和商业世界中，术语合同股息指的是公司与股东之间通过合同保证的一种特定类型的股息。这个概念对寻求稳定和可预测回报的投资者至关重要。与普通股息不同，普通股息可能会根据公司的业绩和董事会决策而波动，而合同股息则提供了一定程度的保证，股东将在指定的时间间隔内收到预定金额。这种安排在动荡的市场中尤其吸引人，因为传统股息可能不可靠。合同股息的重要性在于它能够吸引长期投资者。当一家公司通过合同协议承诺支付一定的股息时，这表明它对其财务健康和未来盈利能力的信心。投资者更可能投资于这样的公司，因为他们知道自己的投资将产生稳定的回报。例如，公用事业公司通常使用这种模式，无论市场波动如何，都为其股东提供稳定的收入。此外，合同股息在公司财务策略中也可以发挥重要作用。公司可能选择发行这些股息作为有效管理其资本结构的一种方式。通过向投资者提供固定回报，他们可以保持稳定的股东基础，同时确保有足够的资金进行再投资或其他运营需求。这可以帮助公司避免过度杠杆化的陷阱，同时仍然为其股东提供价值。然而，必须注意的是，合同股息也伴随着自身的一系列风险。如果一家公司面临财务困难，履行这些合同义务可能会变得具有挑战性。股东在投资之前必须考虑公司的履约能力。此外，被锁定在合同股息协议中的公司，如果市场条件发生变化，可能会发现自己处于困境，因为这会限制他们重新分配资源或调整新机会的灵活性。投资者还应意识到与合同股息相关的潜在税收影响。根据不同的司法管辖区，这些股息可能与普通股息的税收待遇不同。了解税收处理可能会显著影响投资的整体回报，使其成为任何考虑投资于提供这些类型股息的公司的关键考虑因素。总之，合同股息的概念为公司和投资者提供了一个有价值的工具。对于公司而言，它代表了对维持股东满意度和财务纪律的承诺，而对于投资者而言，它提供了可预测的收入来源。然而，像任何金融工具一样，必须以清晰的理解来接近合同股息，了解相关的风险和回报。随着金融环境的不断演变，合同股息的角色可能仍将保持重要，为在不断变化的市场中提供稳定机制。