In: Finance
A. Announcement dates are mostly associated with dates in terms of dividend payments and announcement date is the date on which the company will announce that it is going to pay the dividend to the shareholders.
B. Ex rights date is the date after which the right to receive the benefits associated with this talk will be with the seller so, ex dividend date will be those date at which if the stock is sold the dividend payment would be made to the seller rather than the buyer.
C. Record date is the date at which the shareholders who are eligible to receive the dividend or other benefit from the company will be recorded in the books of company and they are paid with the dividend.
For example, Fonterra has announced dividend on 2nd October 2019 and it has ex dividend date of 10 October and record date of 11th October.
Australia and New Zealand bank has announced dividend on 10th May 2020, ex dividend date was 20 May and record date was 21th may.
it is generally the date on which the dividend is announced will be announcement date of the dividend and once the dividend is becoming the ex dividend date, right will be remaining with the seller and on record date, all those share holders who are listed in the books of records will be getting the dividend or other benefits.