When a company declares a dividend, generally at the same time as its biannual trading results announcement, it also announces a record date (sometimes also known as the books closing date). Dividends are paid to all investors listed on the companyâs share register at 5:00pm on this record date.
Situational irony is an event or occasion in which the outcome is significantly different from what was expected or considered appropriate. Also called irony of fate, irony of events, and irony of circumstance. Dr. Katherine L. Turner characterizes situational irony as a long conââa ruse taking place over time.
irony: When the opposite of what you expect happens, or when  you say the opposite of what you mean, usually  for humorous effect (as opposed to sarcasm). literal language: â¦When  words mean exactly what they say. 1 person found this useful.