EQUALIZING DIVIDEND

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"уравнительный" дивиденд: дивиденд, выплачиваемый для компенсации акционерам потерь от нарушения графика выплаты квартальных дивидендов.

An additional dividend paid to eligible stockholders when their divided income is reduced due to a change the board of directors makes to the dividend payment schedule.

Equalizing dividends are paid to shareholders to compensate them for any dividend income lost from the change.