A dividend can be a distribution of part of current earnings -- or come from Retained pas Earnings
And -- this below - which I asked Google and got surprised by . I show it ONLY to note that where the $ comes from for a dividend is "loose" under SEC and GAAP and other "rules"
A company may borrow money to pay a dividend if it has regularly paid dividends in the past and the executives and board of directors determine that forgoing the dividend sends a negative signal about future cash flows.
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