The date a board of directors votes to pay a dividend is called the:

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The date of declaration is when the board of directors votes to pay a dividend and announces it to the shareholders. The date of the annual shareholders meeting is when the company holds its yearly meeting with shareholders. The date of record is the date on which the company determines which shareholders are eligible to receive the dividend. The date of payment is when the dividend is actually paid out to shareholders. Liquidating date refers to the date when a company is dissolved and its assets are sold off to pay off its debts.

The Date a Board of Directors Votes to Pay a Dividend