supplementary dividend

简明释义

追加股息

英英释义

例句

1.Shareholders will receive a supplementary dividend in addition to the annual dividend this quarter.

本季度，股东将收到补充股息，以外加上年度股息。

2.The board of directors decided to issue a supplementary dividend due to higher-than-expected profits.

董事会决定因利润高于预期而发放补充股息。

3.The company announced a supplementary dividend to reward its shareholders after a successful year.

公司宣布了一项补充股息以奖励其股东，感谢他们在成功的一年中的支持。

4.Investors were pleased to receive a supplementary dividend along with their regular payments.

投资者很高兴在收到常规支付时，还获得了一个补充股息。

5.The supplementary dividend was seen as a sign of the company's strong financial health.

这项补充股息被视为公司财务健康的标志。

作文

In the world of finance and investments, the term supplementary dividend refers to an additional payment made to shareholders beyond the regular dividend. Companies often distribute dividends to their investors as a way of sharing profits. However, there may be instances when a company decides to reward its shareholders with extra funds, thereby providing them with a supplementary dividend.

Understanding the concept of supplementary dividend requires an appreciation of the broader context of corporate dividends. Dividends are typically paid out of a company's earnings and are a sign of financial health and stability. Regular dividends provide a predictable income stream for investors, which is particularly appealing for those who rely on investment income for their living expenses. Nonetheless, businesses may experience fluctuations in their profits due to various factors, including market conditions, operational challenges, or strategic investments.

When a company performs exceptionally well, exceeding its profit expectations, it might opt to declare a supplementary dividend. This decision can be influenced by several factors, such as a strong cash flow position, successful product launches, or favorable market conditions. The supplementary dividend serves as a tool for companies to express gratitude to their shareholders for their ongoing support and trust in the company's management.

Investors generally view the announcement of a supplementary dividend positively. It not only signals that the company is doing well but also enhances shareholder value. Such payments can lead to increased investor confidence and potentially boost the company's stock price. For example, if a company announces a supplementary dividend after a particularly profitable quarter, it may attract more investors looking for lucrative opportunities, thus driving up demand for its shares.

However, there are also considerations that companies must take into account before declaring a supplementary dividend. While rewarding shareholders is important, companies must ensure that they maintain sufficient capital for future growth and investments. A company that pays out too much in dividends may find itself lacking the necessary funds to invest in innovation, research, or expansion, which could harm its long-term viability.

Moreover, the declaration of a supplementary dividend can also have tax implications for shareholders. Depending on the jurisdiction, dividends may be taxed at different rates compared to capital gains. Therefore, investors should be aware of how a supplementary dividend might affect their overall tax situation.

In conclusion, the concept of supplementary dividend plays a significant role in the relationship between companies and their shareholders. It reflects a company's financial performance and commitment to returning value to its investors. While it can enhance shareholder satisfaction and confidence, it also requires careful consideration by the company's management to ensure sustainable growth. As investors, understanding the implications of supplementary dividend announcements can help us make informed decisions about our investment strategies. Ultimately, a well-timed supplementary dividend can be a win-win for both the company and its shareholders, fostering a positive investment environment.

在金融和投资的世界中，术语补充股息指的是公司向股东支付的超出常规股息的额外款项。公司通常会向投资者分配股息，以分享利润。然而，有时公司可能决定通过提供额外资金来奖励其股东，从而提供补充股息。

理解补充股息的概念需要对企业股息的更广泛背景有一定的认识。股息通常是从公司的收益中支付的，是财务健康和稳定的标志。常规股息为投资者提供可预测的收入流，这对那些依赖投资收入维持生活开支的人尤其具有吸引力。然而，由于市场条件、运营挑战或战略投资等各种因素，企业的利润可能会出现波动。

当一家公司表现优异，超出其利润预期时，它可能选择宣布补充股息。这一决定可能受到多种因素的影响，例如强劲的现金流状况、成功的产品发布或有利的市场条件。补充股息作为公司向其股东表达感谢的一种工具，感谢他们对公司管理层的持续支持和信任。

投资者通常对补充股息的公告持积极态度。这不仅表明公司经营良好，还能提升股东价值。这类支付可以增强投资者信心，并可能推动公司的股价上涨。例如，如果一家公司在特别盈利的季度后宣布补充股息，它可能会吸引更多寻找丰厚机会的投资者，从而推动其股票需求的增加。

然而，公司在宣布补充股息之前也必须考虑一些因素。虽然回报股东很重要，但公司必须确保保持足够的资本用于未来的增长和投资。支付过多股息的公司可能会发现自己缺乏必要的资金来投资创新、研究或扩展，这可能会损害其长期生存能力。

此外，宣布补充股息还可能对股东产生税收影响。根据不同的司法管辖区，股息的税率可能与资本利得的税率不同。因此，投资者应了解补充股息如何影响他们的整体税务状况。

总之，补充股息的概念在公司与股东之间的关系中发挥着重要作用。它反映了公司的财务表现和对向投资者回馈价值的承诺。虽然它可以增强股东的满意度和信心，但也需要公司管理层仔细考虑以确保可持续增长。作为投资者，理解补充股息公告的影响可以帮助我们做出明智的投资决策。最终，适时的补充股息可以为公司和其股东带来双赢，促进积极的投资环境。