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Reserved words in SQL and related products In SQL:2023 [3] In IBM Db2 13 [4] In Mimer SQL 11.0 [5] In MySQL 8.0 [6] In Oracle Database 23c [7] In PostgreSQL 16 [1] In Microsoft SQL Server 2022 [2]
PostgreSQL (/ ˌ p oʊ s t ɡ r ɛ s k j u ˈ ɛ l / POHST-gres-kew-EL) [11] [12] also known as Postgres, is a free and open-source relational database management system (RDBMS) emphasizing extensibility and SQL compliance.
PL/pgSQL (Procedural Language/PostgreSQL) is a procedural programming language supported by the PostgreSQL ORDBMS. It closely resembles Oracle 's PL/SQL language. Implemented by Jan Wieck, PL/pgSQL first appeared with PostgreSQL 6.4, released on October 30, 1998. [ 1 ]
A cumulative preferred requires that if a company fails to pay a dividend (or pays less than the stated rate), it must make up for it at a later time in order to ever pay common-stock dividends again. Dividends accumulate with each passed dividend period (which may be quarterly, semi-annually or annually).
The dividend payment date occurs sometime after the dividend record date. The stock will trade on an ex-distribution basis (adjusted for the amount of the dividend paid) on the trading day after the dividend payment date, and thereafter. To be entitled to a special dividend of less than 25% of the share price, you need to be a stockholder on ...
Otherwise the dividend income is taxed at higher rates for ordinary income. [11] The ex-dividend date does not determine the tax year of the dividend income. The tax year of a dividend is determined by the payment date, which is typically a week or more after the ex-dividend date.
The Dogs of the Dow is an investment strategy popularized by Michael B. O'Higgins in a 1991 book and his Dogs of the Dow website. [1]The strategy proposes that an investor annually select for investment the ten stocks listed on the Dow Jones Industrial Average whose dividend is the highest fraction of their price, i.e. stocks with the highest dividend yield.
The term replacement cost or replacement value refers to the amount that an entity would have to pay to replace an asset at the present time, according to its current worth. [1] In the insurance industry, "replacement cost" or "replacement cost value" is one of several methods of determining the value of an insured item. Replacement cost is the ...