Dividend Dates explained: ex-dividend, record, payment

Announcement date: Dividends are announced by company management on the announcement date (or declaration date) and must be approved by the shareholders before they can be paid.
Ex-dividend date: The date on which the dividend eligibility expires is called the ex-dividend date or simply the ex-date. For instance, if a stock has an ex-date of Monday, May 5, then shareholders who buy the stock on or after that day will NOT qualify to receive the dividend. Shareholders who own the stock one business day prior to the ex-date, on Friday, May 2, or earlier, qualify for the distribution.
Record date: The record date is the cutoff date, established by the company to determine which shareholders are eligible to receive a dividend or distribution.
Payment date: The company issues the payment of the dividend on the payment date, which is which is when the money gets credited to investors' accounts.
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