1) Distribution per Unit (DPU) & Dividend Yield
DPU = Distribution / Outstanding Shares
Dividend Yield = DPU / Share Price x 100%
DPU is the dividend (in dollar) that investor will receive for every number of share owned. Dividend yield is the dividend % that investor would receive for every $1 of share price. Dividend yield is generally calculated using trailing twelve months (TTM) dividend. For those counters which are less than 12 months, one could annualized the DPU to have a more accurate dividend yield. Dividend yield can be calculated base on your average share price (a.k.a. cost) or base on market price.