Subdividendi
Subdividendi is a term occasionally used in corporate finance to describe the practice of dividing a dividend into multiple, targeted distributions within a corporate group, rather than a single uniform payment to all shareholders. The word combines subdivide with dividend and is rooted in Latin, with subdividendi meaning “of subdividing.” In its usage, subdividendi refers to how profits may be allocated among different entities or classes within a company structure.
In practice, subdividendi can take several forms. One common form is intra-group distributions, where profits are
Regulatory and tax considerations can shape how subdividendi is implemented. Jurisdictional rules on dividend eligibility, withholding
Examples of subdividendi practices remain relatively rare and are typically described in internal governance documents or
See also: dividends, stock dividends, special dividend, corporate governance.