Qualified Dividend:

A type of dividend to which capital gains tax rates are applied. These tax rates are usually lower than regular income tax rates.

Quarter (Q1, Q2, Q3, Q4):

A three-month period on a financial calendar that acts as a basis for the reporting of earnings and the paying of dividends.

Quarterly Earnings Report:

A quarterly filing made by public companies to report their performance. Included in earnings reports are items such as net income, earnings per share, earnings from continuing operations and net sales. These reports follow the end of each quarter. Most companies file in January, April, July and October.