Dividend & Interest.
Discussion – Dividend and Interest – HSC Board – Easy way to learn and memorized – class 12th – S.P – Notes of source of business finance – Difference between Dividend and Interest, Distinguish between – sources of Capital – Secretarial Practice – Notes, & Distinguish Between – according to the New Textbook for HSC Board –Difference between, Study material, studies notes, study notes.
| Sr. No | Point to Discuss | Dividend | Interest |
| 1. | Meaning | Returns on shares is dividend. | A Returns on debenture is interest. |
| 2. | Paid | Dividend is paid when company earns profit. | Interest is pad every year whether company earns profit or loss. |
| 3. | Rate | The rate of dividend is fluctuated for preference and fixed for equity share. | The rate of interest is fixed. |
| 4. | To whom Paid | The dividend is paid to the shareholders. | Interest is paid the debenture holders. |
| 5. | Accumulation | Dividend is not accumulated from loss making year into profit making year. | Interest is accumulated from profit making year into loss making year. |
| 6. | Interim Payment | Board of Directors can declare interim dividend if authorized by Articles of Association. | There is no interim interest. It is paid as per the terms. |