And since the DIA and SPY own shares in mostly U.S. dividend paying companies, their dividends are mostly qualified. But some of the dividends in the SPY are not. You can look this up yourself using the tax data from the ETF provider.
Fractions are related to division because the top of the fraction is the numerator or the dividend of the fraction and the bottom of the fraction is the denominator or the divisor of the fraction. Minor edit?
Part 2 of 4: Converting Fractions to Decimals Using Division. 1. Think of a fraction as a math problem. The easiest way to convert a fraction to a decimal is to read the fraction as if it were a division problem, with the number on the top being divided by the number on the bottom.1  The fraction 2/3, for example, can also be stated as 2 divided by 3.art 2 of 4: Converting Fractions to Decimals Using Division. 1. Think of a fraction as a math problem. The easiest way to convert a fraction to a decimal is to read the fraction as if it were a division problem, with the number on the top being divided by the number on the bottom.