Which of the following is not a date associated with the payment of dividends?

A) The declaration date
B) The earnings per share announcement date
C) The payment date
D) The date of record

Declaration Date

The date on which a firm’s board of directors declares a dividend.

Earnings Per Share

A company's net profit divided by the number of its shares outstanding, indicating the amount of earnings attributable to each share of stock.

Payment Date

The date on which a dividend check is mailed.