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Ex-dividend date
The ex-dividend date, also known as the reinvestment date, is an investment term involving the timing of payment of dividends on stocks of corporations, income trusts, and other financial holdings, both publicly and privately held. If a sale is before this date, the dividend belongs to the new owner; if on or after the date, the seller is entitled to the dividend.
==Background==
Many publicly traded companies, and some privately held ones, pay dividends to their stockholders. The question of who should be paid dividends becomes complex, as these companies are continually being traded and the composition of their shareholders changes each day. To settle this question, companies designate a date, known as the record date. Dividends are paid to the holders of shares as shown on the share register at the record date. It takes time for a stock purchase to be recorded on the register however, so stock exchanges set a date known as the ex-dividend date - generally two business days prior to the record date - to allow time for this processing. If, for whatever reason, a share transfer prior to the ex dividend date is not recorded on the register in time, the seller has to repay the dividend to the buyer when he receives it.〔(【引用サイトリンク】url=http://www.londonstockexchange.com/global/glossary/e.htm )〕 Thus the key date is the ex-dividend date.
In the United States, the IRS defines the ex-dividend date as "the first date following the declaration of a dividend on which the buyer of a stock is not entitled to receive the next dividend payment." The London Stock Exchange defines the term "ex" as "when a stock or dividend is issued by a company it is based upon an 'on register' or 'record date'. However, to create a level playing field when shares are traded on the London Stock Exchange during this benefit period an 'ex' date is set. Before this 'ex' date if shares are sold the selling party will need to pass on the benefit or dividend to the buying party."
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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