The dividend is 97.The dividend is 97.The dividend is 97.The dividend is 97.
Yes, to the extent of Earnings and Profits, there after it must be considered either return of capital to the extent of the shareholders basis or as long term capital gains.
A dividend is a no. which is divided
A dividend is the number that is divided by the divisor
the dividend see if u say 10 divided by 5 the the will be the dividend.
Fundamentally, a revaluation surplus and a revaluation reserve is the same. A revaluation reserve is a revaluation surplus obtained from evaluation.
Surplus on revaluation of assets means that on the even of revaluation, more assets has appreciate in their value then depreciate.
a revaluation increase is credited to equity as a revaluation surplus, unless it's a reversal of a revaluation decrease, when it should be recognised as income.
No, Dividend Can't be declared out of revaluation of fixed assets. dividend may be declared by a company for that year out of the accumulated profits earned by it in previous years and transferred by it to the reserves, But not from revaluation reserve as its a unrealized profit...
Companies from time to time do the process of revaluating its assets and liabilities for many reasons like liquidation or selling business or any other reason. From the process of revaluation its assets and liabilities surplus or defecit generate. If there is revaluation surplus it means that assets of company has more appreciated then assets of the companies reduced in value.
Revaluation surplus is deducted from net income in case of net cash flow from operations using indirect method as this is not a cash related transaction.
While in the process of revaluation of assets and liabilities, if the value of some assets increase more than the decrease in the value of some fixed assets then the difference of this increase and decrease if positive is called surplus on revaluation of fixed assets.
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No.
it is non-distributable as it represents unrealised profits on the revalued assets. it is another capital reserve. the relevant part of a revaluation surplus can only become realised if the asset in question is sold, thus realising the gain.
it can't be distributed as dividend
reserves surplus