A client is entitled to receive dividends if he or she owns shares on the record date (which is set by a company). The payout date is usually set about one month after the record date. Dividends are automatically credited to the client’s account on the payout date. However, in some cases, clients might receive the funds with a few days delay due to the necessary time to process the documentation. If taxes are applied, they are debited with a separate transaction, and the details of the tax rate applied are reported in the Comment field.