Legal Encyclopedia. Letter D

DIVIDENDS

, Any income received by a shareholder (partner) from the organization in the distribution of profit remaining after tax, owned by shareholders (participants) shares (shares), as well as any income derived from sources outside the Russian Federation relating to the dividend, in accordance with the laws of foreign States. D .: Not recognized

1) payment upon liquidation company shareholder organization in cash or in kind, not in excess of its contribution to the authorized (share) capital of the organization;

2) payments to shareholders in the form of organizing the transfer of shares of the same organization in the property;

3) payment of a non-profit organization to carry out its core statutory activity (unrelated to business activities), produced by business entities whose authorized capital consists entirely of

deposits of non-profit organizations. Classification D .:

1) liquidation:

a) D greater than the size of the retained earnings (accumulated value in the relevant account of retained earnings at the date of distribution of D.);

b) D. declared in the event of liquidation of the company and with parvo distribution of assets of the company to its shareholders;

2) unclaimed - DA, which are not presented to the rights of shareholders;

3) optional - shareholder remuneration that he can get his choice either in cash or in the form of additional shares of the same company;

4) relative - measure the current profitability of the shares to the investor, and is calculated by dividing current (declared for the year) D. on the market value of the shares at the moment;

5) preliminary - of the money paid earlier than the established and adopted the final annual accounts of the company;

6) preferred - part of the profit

joint-stock enterprise, the company, the company paid on preferred shares in the amount of a predetermined percent solids to the value of the shares;

7) interim - part D. advertised before the end of the year, comprising a proportion of the final amount of DA component and understanding of their possible sizes and how to go from the affairs of the company;

8) in the form of shares - D. paid in the form of additional shares, the limited amount of retained earnings, as they relate to the transfer of funds from the account of retained earnings at the expense of the share capital;

9) receivable - D. on cumulative preferred shares, which have not been declared to the current date;

10) recommended - recommended directors of joint stock companies in the publication of the annual report of the quantity A .;

11) D. payable - current liabilities, showing the amount to be paid to shareholders as dividends declared but unpaid.