Car les vendeurs après la record date transmettent aux acheteurs les droits de percevoir les dividendes via un mécanisme de "due bill".
Les mots du management à ce sujet :
"Bottom line – you need to hold the shares of TAG Oil through April 14th closing to receive the 30 cent return of capital distribution."
"During the due bill period, purchasers do not become holders of record entitled to receive the distribution directly from the listed issuer. Therefore, the seller, who is the holder on the record date and the prospective recipient of the distribution, assigns the right to the distribution to the purchaser. Such assignment is made through due bills.
So, for example, if I held 10,000 TAG Oil shares on the record date, and then sold them on April 7, the purchaser of those shares will be entitled to the return of capital of C$0.30/share or C$3,000 if they held them on the payment date, not the seller, correct?
Practically, yes. The seller has assigned the dividend entitlement to the purchaser via the due bill process."