[corpospec]
Entity pillar · v0.16.0

dividend-distribution DividendDistribution

Dividend / distribution record.

$id · https://corpospec.com/schemas/v0.16.0/dividend-distribution.schema.json

View raw JSON → ← all schemas

Fields

Field Type Required Description
approving_resolution PathRef yes PathRef to the approving resolution (shareholder / board minutes).
confidentiality Confidentiality yes Cross-cutting confidentiality classification used across privacy, security, knowledge, IR pillars. Default rendering rule: `corpospec-report` excludes `Restricted | BoardOnly | InvestorOnly` records from public output unless an explicit audience parameter overrides. See BDR 0076 §1.
currency IsoCurrency yes ISO 4217 currency code.
declared_on IsoDate yes Date the distribution was declared.
entity PathRef yes Path-based cross-reference relative to .corpospec/ root. Pattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$`
id PathRef yes Path-based cross-reference relative to .corpospec/ root. Pattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$`
kind DistributionKind yes Distribution kind.
lines DistributionLine[] yes Per-recipient lines.
payment_date IsoDate yes Payment date (Ausschüttungstag).
per_unit_amount number yes Per-share / per-unit amount.
record_date IsoDate yes Record date (Stichtag) — shareholders on book at this date receive.
source_fiscal_year integer yes Fiscal year the distribution is sourced from.
status DistributionStatus yes Lifecycle.
total_gross number yes Total gross amount declared (sum of all lines' gross before withholding).
total_net number yes Total net.
total_withholding number yes Total withholding.
share_class PathRef? — PathRef to the share class affected (None = all classes).
ug_reserve_compliant boolean? — Whether the §5a UG-Rücklage 25% reserve was respected (only relevant for UG / haftungsbeschränkt).
withholding_filing_ref PathRef? — PathRef to the Kapitalertragsteuer-Anmeldung / 1099-DIV / equivalent.

Definitions

Shared types referenced within this schema.

Confidentiality
Cross-cutting confidentiality classification used across privacy, security, knowledge, IR pillars. Default rendering rule: `corpospec-report` excludes `Restricted | BoardOnly | InvestorOnly` records from public output unless an explicit audience parameter overrides. See BDR 0076 §1.
DistributionKind
Distribution kind.
DistributionLine
Per-recipient line.
type: object
DistributionStatus
Lifecycle.
IsoCurrency
ISO 4217 currency code.
pattern: ^[A-Z]{3}$
IsoDate
ISO 8601 date (YYYY-MM-DD).
type: string
PathRef
Path-based cross-reference relative to .corpospec/ root. Pattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$`
pattern: ^[a-z0-9_-]+(/[a-z0-9_.-]+)+$

Reference in your YAML

# yaml-language-server: $schema=https://corpospec.com/schemas/v0.16.0/dividend-distribution.schema.json