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 postmortem dividend is a payment made to the beneficiaries of a life insurance policy or an estate after the policyholder has passed away. It typically represents the accumulated dividends or profits that were not distributed during the policyholder's lifetime. This dividend is usually paid out as part of the claims process, after the necessary documentation is submitted to the insurance company or estate executor. The amount is determined based on the policy’s terms and the insurer's performance.
No, a dividend cannot be distributed from a revaluation surplus. A revaluation surplus arises from the increase in the value of assets after revaluation and is considered a component of equity, but it is not part of distributable profits. Dividends can only be paid from retained earnings or profits generated from operations, ensuring that the company maintains sufficient capital for its ongoing obligations.
A dividend due, but not yet paid, to a preferred stock holder.
To calculate an interim dividend, first determine the company's net profits for the period and set a target payout ratio, which is the percentage of profits to be distributed as dividends. Next, divide the amount allocated for dividends by the number of outstanding shares to find the per-share dividend amount. The interim dividend is typically approved by the board of directors and can be paid at any time during the financial year.
a small section of anything
The definition of accumulated earnings is the sum of the profits of a company after dividend payments since the inception of the company. Accumulated earnings are also called earned surplus, retained earnings, or retained capital.
A postmortem dividend is a payment made to the beneficiaries of a life insurance policy or an estate after the policyholder has passed away. It typically represents the accumulated dividends or profits that were not distributed during the policyholder's lifetime. This dividend is usually paid out as part of the claims process, after the necessary documentation is submitted to the insurance company or estate executor. The amount is determined based on the policy’s terms and the insurer's performance.
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...
The word that refers to the share of profits paid to shareholders is "dividend." Dividends are typically distributed by corporations to their shareholders as a way to share profits and provide a return on their investment. The amount and frequency of dividends can vary based on the company's performance and dividend policy.
No, a dividend cannot be distributed from a revaluation surplus. A revaluation surplus arises from the increase in the value of assets after revaluation and is considered a component of equity, but it is not part of distributable profits. Dividends can only be paid from retained earnings or profits generated from operations, ensuring that the company maintains sufficient capital for its ongoing obligations.
No, a cash dividend cannot be declared in excess of a company's available profits. Dividends are typically paid from retained earnings, which represent the cumulative profits that have not been distributed to shareholders. If a company declares a dividend greater than its profits, it could lead to financial instability and potential legal issues, as it may violate corporate laws or regulations regarding dividend distributions.
A dividend due, but not yet paid, to a preferred stock holder.
To calculate an interim dividend, first determine the company's net profits for the period and set a target payout ratio, which is the percentage of profits to be distributed as dividends. Next, divide the amount allocated for dividends by the number of outstanding shares to find the per-share dividend amount. The interim dividend is typically approved by the board of directors and can be paid at any time during the financial year.
Dividends are those where you get from the profits . dividend is that share or a part of profit of a company which is distributed among the share holders . if the the company gets more profit you can expect more return on your investment.
A shareholder gets a portion of the companies profits when a dividend is paid.
A stockholder's share of a company's profits is known as a dividend. Dividends are typically paid out in cash or additional shares and are distributed based on the number of shares owned by the stockholder. Not all companies pay dividends, as some may reinvest profits back into the business for growth.
A share of a company's profits