#equalizing_dividend  a dividend paid to compensate shareholders for losses resulting from a change in the dividend schedule
  supertype:  #dividend  that part of the earnings of a corporation that is distributed to its shareholders; usually paid quarterly
     supertype:  #net_income__netincome__net__netprofit__lucre__profit__profits__earnings  the excess of revenues over outlays in a given period of time (including depreciation and other non-cash expenses)
        supertype:  #income  the financial gain (earned or unearned) accruing over a given period of time
           supertype:  #financial_gain__financialgain  the amount of monetary gain
              supertype:  #gain__benefit  the amount by which the revenue of a business exceeds its cost of operating
                 supertype:  #sum_of_money__sum__amount_of_money  a quantity of money; "he borrowed a large sum"; "the amount he had in cash was insufficient"
                    supertype:  #assets  anything of material value or usefulness
                       supertype:  #possession  anything owned or possessed
                          supertype:  pm#owned_entity__ownedentity
                             supertype:  pm#entity_playing_some_role  e.g., an agent, an owner
                                supertype:  pm#entity  something that can be "involved" in a situation
                                   supertype:  pm#thing__something___T__t___3D_or_4D_thing_or_anything_else  any category (type or individual) is instance of this type; any type is also a subtype of this type
                                supertype:  pm#thing_that_can_be_seen_as_a_relation  usable as relation type
                                   supertype:  pm#thing_playing_some_role  category to classify things according to roles/viewpoints; classification under this category is application-dependant
                                      supertype:  pm#thing__something___T__t___3D_or_4D_thing_or_anything_else  any category (type or individual) is instance of this type; any type is also a subtype of this type

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