Account 238, Dividends declared.
18 C.F.R. § 367.2380
in effectEffective: 2024-07-01This account must include the amount of dividends that have been declared but not paid. Dividends must be credited to this account when they become a liability.
Source: eCFRURL: https://www.ecfr.gov/api/versioner/v1/full/2024-07-01/title-18.xmlFetched: 7/26/2026
