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Dividend
per share (DPS)
The DPS is
the total of declared net dividends per share payable to registered
ordinary shareholders in respect of each historic period reported,
and for the two forecast periods it is the consensus brokers’
estimate.
Individual
dividends per share payable since the second last period end
date are listed under Key Dates, space permitting, and refer
to the actual unadjusted amount of net dividend declared at
the time.
The DPS can
be subject to adjustment for a variety of reasons falling into
the following two categories:
share capital changes
which give rise to share price adjustment factors
accounting
periods which are greater or less than 12 months in duration
requiring annualisation
Foreign
income dividends
Attention
is drawn to the presentation of companies which declare all,
or part, of their annual dividend as a Foreign Income Dividend
(FID).
FID's do
not carry a tax credit for tax exempt shareholders to reclaim.
To compensate, the FID element of the dividend declaration is
enhanced by 25% with UK Income Tax becoming payable by shareholders
who are assessed for it.
For comparison
purposes within Company REFS, the net amount of the enhanced
FID is treated as part of the historic net dividend record,
and the gross amountis treated as part of the gross dividend
yield. This treatment is consistent with the dividend forecasts
received from brokers.
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REFS
is available in 3 formats to suit your needs 
Updated daily with data direct from the London
Stock Exchange 
Available
monthly or quarterly on CD
 
Available
monthly or quarterly in two hard-copy volumes
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