Extraordinary dividends are dividends of unusual form and amount, paid at unscheduled times from accumulated surplus. They are typically larger than normal dividends and can occur due to specific financial events or exceptional earnings.
Preferred dividends are distributions from corporate earnings and profits paid to owners of preferred stock. These payments take priority over those to be made to common shareholders.
A year-end dividend is a distribution of profits made by a corporation to its shareholders, declared at or near the end of the business year and typically paid from retained earnings.
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