Este contenido está disponible en los siguientes idiomas: Español | Inglés

A dividend that is given out before the earnings during an exercise are known in function of the expected earnings.

This dividend comes from an agreement between the board of directors and the shareholders of a company which establishes the dividend to be paid at the end of the year before the earnings of a company are known. It is calculated based on an estimation of espected earnings. If there the company earns more than expected, the shareholders could receive and supplementary dividend.