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?
Fractions that represent the same number are called equivalent fractions. This is basically the same thing as equal ratios. For example, , 2/4, and 4/8 are all equivalent fractions. To find out if two fractions are equivalent, use a calculator and divide. If the answer is the same, then they are equivalent. Reciprocal When the product of two fractions equals 1, the fractions are reciprocals. Every nonzero fraction has a reciprocal.