| 释义 |
date of record Date of recordDate on which holders of record in a firm's stock ledger are designated as the recipients of either dividends or stock rights.Record DateThe last date on which any dividend on a stock that has been declared but not distributed belongs legally to the buyer, rather than the seller. That is, when one sells a stock on or before the record date, the dividend will go to the buyer when the next dividend comes. On the other hand, if it is sold after the record date, the dividend will go to the seller. In practical terms, the record date is the trading day immediately before the ex-dividend date. It is also called the date of record.date of record See record date. |