With respect to dividend payments on stocks, the date of record is the date on which the payment is actually paid.

Name: With respect to dividend payments on stocks, the date of record is the date on which the payment is actually paid.
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The date of record is actually the date on which the company finalizes its list of shareholders who are eligible to receive the dividend payment. The payment date is the actual date on which the payment is made to these eligible shareholders.

With Respect to Dividend Payments on Stocks, the Date of Record