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Ex-dividend and cum dividend

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(Querist)
10 April 2015 hi, i want to know the significance of EX dividend and Cum-dividend of shares while Valuation of shares and why we deduct dividend at ex dividend and add the same while Cum-dividend.
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CA AnKiT BoHrA (AB)

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CA AnKiT BoHrA (AB) (Expert)
10 April 2015 To calculate the actualy value of shares...

Its added and deducted with the same reasons to identify the right value of shares

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