Dividends are a portion of the profits of shareholders of the company, which is paid to them under the decision of the General Assembly on aktsionerskogo issued shares.You can also say that the dividend - is a shareholder income, list the shareholders' meeting in due course.
profit Shareholders' Meeting, which has paid contributions to the funds of the mandatory use of taxes to the state and is used in several ways - for payment of dividends and the expansion of the company's business.The size of dividend payments is determined based on the results of the company.In another way it can be said that the size of the dividend depends on the amount of profit, which passed its dividend policy.First half profits accrued dividend income to the community, and the second part of the profit goes to the needs of the company.When the company is actively developing, dividend income is not very high.
general shareholders' meeting that determines whether any dividends and in what amount will be paid to shareholders.However, dividends, that is, their size, to increase the Shareholders' Meeting can not be themselves.
can also say that the dividends - it is pure profit, which comes at the per share of the Company at the conclusion of the current year.Distributed dividends among the shareholders themselves according to the type and class of shares.Income can be defined as in money, and as a percentage, but the dividends can not exceed the amount recommended by the Board of Directors.
Dividends paid to joint-stock companies, can be classified by several characteristics - on preferred and common shares.Ordinary shares, in turn, perform the following functions:
- certificate of participation in the joint-stock company and the right to vote;
- Resolution entitlement to dividends themselves, as well as some of the assets of the company if the company is liquidated.
Preference shares give the following benefits:
- Their owners receive income stock first;
- If AB will be liquidated, shareholders are entitled to receive a portion of the property stock in accordance with the proportion of which expressed the value of shares.
dividends accrued and paid on the shares of which are directly in the hands of the shareholder, and, besides, it is fully paid.The size of the payment of dividends may be either full or partial.For example, Gazprom dividends are paid in accordance with the dividend policy and the size of them is about 25% of all profits "Gazprom".Much earlier, the size of such a thing as the payment of dividends was approximately 17.5%.
Dividends are not accrued on those shares which:
- not put into circulation or placed;
- purchased, but on the balance of the company by the result of the decision of the Board of Directors;
- Repurchased shares, but are under the decision of the Board of Directors on the Company's balance sheet;
- Shares are placed at the disposal of the company by reason of default the buyer of the shares.
Dividends are paid in cash, other assets, own shares or shares in subsidiaries.The deadline for payment of dividends is determined by the charter of the shareholders' meeting.The joint stock company is subject to taxation on dividends JSC produces directly withholding taxes.The beneficiaries of the dividend are the shareholders and nominal holders of the shares, which are recorded in the register of the company in a certain prescribed manner.If the number of nominal holder of shares in the register, it is subject to liability for listed him dividends.
