Mislim da ti ova prva tvrdnja ne stoji kod dionica koje isplaćuju 25 %, tj. za njih nije bitan record day, nego samo ex-div
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In the case of a special dividend of 25% or more, however, special rules that are quite different apply. If you sell stock after the record date but before the ex-dividend date, your shares will be sold with a book entry sometimes called a "due bill," which denotes that (though the company will pay the dividend to your account, if you are the shareholder of record on the date two business days prior to the record date), your account must, in turn, turn the amount of that dividend over to the buyer of your stock. Conversely, if you buy stock after the record date but before the ex-dividend date of a large special dividend, you are entitled to the dividend and will receive it via the due bill process.
In simplest terms, ownership on the "record date" usually, but not always (because of the case of large special dividends), determines who is entitled to a dividend. The ex-dividend date always identifies who is ultimately entitled to receive a dividend.
