Dividend fund (bonus fund; dividend equalization fund)

The special fund set up and managed by a capital management company, which contains shares of companies with previously above-average dividend payments and at the same time also favorable expectations. – Assets accumulated in a joint-stock company and specially managed with the purpose of ensuring as steady a dividend payout as possible from its earnings. In years of high profits, this fund is fed by deposits; in periods of declining earnings, the fund ensures the payment of dividends to shareholders. – See price maintenance, market maintenance, dilution.

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
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