The ex-dividend date (Swedish: x-dag, also called ex-dag) is the day on which a share starts trading without the right to an upcoming dividend. Whoever owns the share before the ex-dividend date is entitled to the dividend; whoever buys on or after it does not receive it.
It is linked to the record date, which determines which shareholders are entitled to the dividend. The concept is most common for listed shares; for unlisted shares, dividends instead follow the company's share ledger and general meeting resolutions.
A dividend is when a limited company distributes part of its profit to its shareholders.
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Unlisted shares are shares in companies that are not listed on a stock exchange or trading venue.
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A shareholder is a person or company that owns one or more shares in a limited company.
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The general meeting is the highest decision-making body in a limited company, where shareholders make decisions.
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