D

dilution

For a given company income, if the number of shares increases (through a capital increase, or payment of dividend in shares), the net income per share decreases. This is called dilution.

dividend

The share of the company’s profit distributed to each shareholder as a proportion of the number of shares held. This is the return on capital invested by the shareholders. The proposed total dividend is submitted to the General Meeting of Shareholders, which examines and approves the financial statements for the year.