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Notes to consolidated financial statements (audited)
International Business Machines Corporation and Subsidiary Companies

A. Significant accounting policies B. Accounting changes C. Acquisitions/divestitures D. Fair value E. Financial instruments (excluding derivatives) F. Inventories G. Financing receivables H. Plant, rental machines and other property
I. Investments and sundry assets J. Intangible assets including goodwill K. Borrowings L. Derivatives and hedging transactions M. Other liabilities N. Stockholders’ equity activity O. Contingencies and commitments P. Taxes
Q. Research, development and engineering R. Earnings per share of common stock S. Rental expense and lease commitments T. Stock-based compensation U. Retirement-related benefits V. Segment information W. Subsequent event

W. Subsequent event

On January 27, 2009, the company announced that the Board of Directors approved a quarterly dividend of $0.50 per common share. The dividend is payable March 10, 2009 to shareholders of record on February 10, 2009.

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IBM 2008 Annual Report

Annual report cover