Source : Webster's Revised Unabridged Dictionary (1913)

Dividend \Div"i*dend\, n. [L. dividendum thing to be divided,
   neut. of the gerundive of dividere: cf. F. dividende.]
   1. A sum of money to be divided and distributed; the share of
      a sum divided that falls to each individual; a distribute
      sum, share, or percentage; -- applied to the profits as
      appropriated among shareholders, and to assets as
      apportioned among creditors; as, the dividend of a bank, a
      railway corporation, or a bankrupt estate.

   2. (Math.) A number or quantity which is to be divided.

Source : WordNet®

dividend
     n 1: that part of the earnings of a corporation that is
          distributed to its shareholders; usually paid quarterly
     2: a number to be divided by another number
     3: a bonus; something extra (especially a share of a surplus)