Webster's English Dictionary

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dividend

div.i.dend \'div-*-.dend, -*d-*nd\ n [ME divident, fr. L dividendus, 
   gerundive of dividere] 1: an individual share of something distributed : as 
    1a: a share of profits distributed to stockholders  1b: a share of surplus 
   allocated to a policyholder in a participating insur ance policy 1c: a 
   proportional payment to a creditor of a bankrupt estate  2: BONUS  3a: a 
   number to be divided  3b: a sum or fund to be divided and distributed