A dividend is the distribution of a portion of a company's earnings to its shareholders, typically articulated as an amount per share. Its yield is a popular metric for investors.
A final dividend is a dividend declared at the company's annual general meeting (AGM) upon the recommendation of the company’s directors. It represents the distribution of profits that is subject to shareholders' approval and appears as a current liability on the balance sheet until paid.
A proposed dividend is a dividend that has been recommended by the directors of a company but has not yet been approved by the shareholders or paid to the shareholders.
