What Does the Term Record Date for Dividends Refer To

What does the term Record Date for dividends refer to?

A) The date on which the names of the company owners who will receive dividends appear in the company share register.
B) The date when the financial position of the company is assessed to compute the dividend payable.
C) The date that the auditors sign their release of the company's financial statements.
D) The date that the company auditors authorize the dividend payout.
E) The date on which the quoted share price excludes the accrued dividend.