shareholders (participants of joint-stock companies) have the ability to generate revenue commensurate made by them to society investment, depending on the growth in the value of securities that are in their ownership, and how dividends on shares under their ownership.
payments made to shareholders of the company's profits.The more profit the company has, the higher the price of its shares and become large sums are paid on dividends to their owners.
In practice, formed the golden ratio between the size of the profit and a part of it, which is sent to the payment of dividends.On average, the payment of dividends to shareholders is 8-15% of net profit.
Dividends - is that part of the net profit of the company - a joint stock company, which is on the financial results for a given period can be distributed among the shareholders.
Payment of dividends is a right, not a hard duty of the company.This position is established by the law of the Russian Federation "On Joint Stock Companies".In Russia, about a third of companies in the form of joint stock companies paid dividends to its shareholders.The decision to pay (declare dividends) may only be taken by the general meeting of shareholders.
order to balance the interests of all groups of shareholders (minority shareholders, majority shareholders) and the company itself, the law establishes mandatory regulations.These standards dividends may not smelted in a larger size than that recommended by the Board of Directors, and the Board of Directors must act in the interests of the company and not to satisfy the interests of its individual contributors.
Shareholders have the right to set the amount of dividends, bypassing the board of directors.If you disagree with his decision, they can either give up dividends, or make a decision rendered by the Board.
when dividends are declared, once established their exact size, terms of payment and form of payment.The dividends are paid in rubles per share (excluding the amount of tax).Typically, they are paid in cash, unless otherwise prescribed in the articles of association of the company.
In that case, if the company does not pay dividends in time, shareholders may apply to the court for recovery of the amount due and interest for late payment.
receive payments on shares can only be those shareholders who purchased their shares before a certain date as of which the special document and a list of those who are entitled to dividends.It is noteworthy that it does not matter how long the shareholder held shares - year and one day, he will receive payment in the form of dividends.
to pay dividends on the place of residence of the shareholder.If the payments are held through a bank, then equate to the residence address of the bank where the shareholder has an account.Get paid to shareholders may either personally or through another person in the presence of a notarized document.
tax on dividends considered income taxes.The amount of tax is calculated separately for categories of taxpayers in a manner that provides for the tax code.
It equals 9% for individuals - citizens who permanently live in the territory of the Russian Federation.For individuals who are tax residents of Russia are not a tax equal to 30%.Tax on dividends of legal entities (tax residents of the Russian Federation) is set at the rate of 9%, and the risk factors for non-residents - 15%.
pay tax rests not directly to shareholders and to the issuer, as the law joint-stock companies are considered to be tax agents.Even if the shares are purchased through brokers, payment of taxes remains for him, because in this case it acts as a tax agent.
