The procedure for the distribution of dividends
Does not include

Question

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The procedure for the distribution of dividends includes the ex-dividend date (the date on which a company’s shares begin trading without the most recently declared dividend), the date of record (the date on which a shareholder must own shares in order to be eligible to receive the dividend), and the date of announcement (the date on which a company declares a dividend and announces the amount). However, the settlement date (the date on which a shareholder receives the dividend in their account) is not considered a part of the procedure for the distribution of dividends.

The Procedure for the Distribution of Dividends