After paying dividends, the joint-stock company still has a surplus. In the distribution activities of redistribution to shareholders, the surplus shared by shareholders except dividends is dividends. For cooperative economic organizations or collective enterprises with non-pure share economy, dividend refers to the distribution of dividend funds among members of investment organizations who have invested in shares according to the proportion of capital contribution. Stock dividends should follow the following principles: the dividend method should be clearly stipulated in the Company Law or the Articles of Association, and the dividend process must be handled in accordance with laws and regulations; If the company has no profit, it will not pay dividends. Divide the profits if they are small, regardless of the losses. Shareholders will pay dividends according to the principle of equality, and the distribution amount and date of each shareholder should not be different. And preferred shares will not participate in dividends.

Second, the definition of dividend

Dividends are dividends paid to investors by joint-stock companies every year according to a certain proportion of their share in profits. It is the return on investment of listed companies to shareholders. Dividend is a way to distribute the current year's income to shareholders after withdrawing statutory provident fund, public welfare fund and other items according to regulations.

Ordinary shares can enjoy dividends, and preferred shares generally do not enjoy dividends. Joint-stock companies can only pay dividends if they are profitable.