It is the distribution of a company's earnings to its shareholders1 puntoDividendsExpensesAssetsLiabilities

The distribution of a company's earnings to its shareholders is referred to as Dividends. Dividends are a portion of a company's profits that are distributed to shareholders, typically in cash or additional shares. They are a way for a company to share its profits with its owners and are often seen as a sign of financial health and stability.

In contrast, expenses refer to the costs incurred in the process of earning revenue, assets represent what a company owns, such as cash, inventory, and property, and liabilities are the company’s obligations or debts. Thus, dividends specifically signify a return on investment for shareholders, distinct from the other terms.