-dupa ce au fost distribuite dividendele, firma trebuie sa aiba numerar suficient pentru alte cheltuieli pe termen foarte scurt.
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Pe de alta parte, o persoana juridica romana treatment plateste dividende catre o persoana fizica are obligatia de a retine la sursa impozitul de 5% asupra dividendului brut distribuit. Atat declararea si plata impozitului, cat si aplicarea unei cote de five,5% asupra venitului brut pentru contributia de asigurari sociale revin persoanei juridice.
In articolul care urmeaza vom vedea cate tipuri de dividende exista, cum se calculeaza, cum se impoziteaza, dar si cum se declara ele. In moreover, vom vedea cum se face prescrierea dividendelor din anii precedenti.
This assumption is based on The truth that traders are more likely to reinvest their dividends back again in get more info the S&P five hundred, which then compounds their power to generate extra dividends Later on. Take note that any historic statistics about dividends might not be reflective of dividends Sooner or later.
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The report day is when the business decides which shareholders are entitled into a dividend. The ex-dividend date is often the day before the record day. The payment date may be the day when dividend payments are created.
Important de retinut este faptul ca repartizarea profitului se deal with numai dupa realizarea lui efectiva si fara a-i prejudicia pe creditorii sociali. Realizarea efectiva a profitului presupune stabilirea sa in mod cert, prin bilantul contabil corect intocmit la finalul exercitiului financiar.
Considering that the regulation doesn’t obligate corporations to issue dividends, numerous prefer to reinvest their earnings to beat shortfalls or immediate the cash to business enterprise advancement jobs.
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