Dividend - Revision history

Doug: Add link.

2024-06-09T13:34:27Z

Add link.

← Older revision		Revision as of 13:34, 9 June 2024
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	* [[Shareholders]]		* [[Shareholders]]
	* [[Taxable profits]]		* [[Taxable profits]]
			* [[Total shareholder return]] (TSR)
	* [[Unsecured creditor]]		* [[Unsecured creditor]]
	* [[Waterfall]]		* [[Waterfall]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	~~[[Category:The_business_context]]~~
	[[Category:Corporate_finance]]		[[Category:Corporate_finance]]
			[[Category:Identify_and_assess_risks]]
	[[Category:Intercompany_funding]]		[[Category:Intercompany_funding]]
	[[Category:Investment]]		[[Category:Investment]]
	[[Category:Long_term_funding]]		[[Category:Long_term_funding]]
	~~[[Category:Identify_and_assess_risks]]~~
	[[Category:Manage_risks]]		[[Category:Manage_risks]]
			[[Category:Risk_reporting]]
	[[Category:Risk_frameworks]]		[[Category:Risk_frameworks]]
	[[Category:~~Risk_reporting~~]]		[[Category:The_business_context]]

imported>Doug Williamson: Remove surplus link.

2022-02-26T19:50:33Z

Remove surplus link.

← Older revision		Revision as of 19:50, 26 February 2022
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	* [[Equity]]		* [[Equity]]
	* [[Equity capital]]		* [[Equity capital]]
	* [[Franked Investment Income]]
	* [[Imputation system]]		* [[Imputation system]]
	* [[Income Tax]]		* [[Income Tax]]

imported>Doug Williamson: Mend link.

2021-06-02T13:43:18Z

Mend link.

← Older revision		Revision as of 13:43, 2 June 2021
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	* [[Shareholders]]		* [[Shareholders]]
	* [[Taxable profits]]		* [[Taxable profits]]
	* [[Unsecured ~~creditors~~]]		* [[Unsecured creditor]]
	* [[Waterfall]]		* [[Waterfall]]

imported>Doug Williamson: Create page. Sources: linked pages.

2021-06-02T13:42:37Z

Create page. Sources: linked pages.

← Older revision		Revision as of 13:42, 2 June 2021
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	1.		1. ''Equity investments - ordinary shares.''

	Dividends are amounts paid to an [[equity]] investor, in proportion to the size of their equity holding.		Dividends are amounts paid to an [[equity]] investor, in proportion to the size of their equity holding.
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	2.		2. ''Other investments.''

	Similar payments to other investors.		Similar payments to other investors.


			3. ''Liquidation - claims.''

			Amounts paid to creditors in a liquidation.

			Especially if the amounts are a fraction or proportion of the claims, rather than the full amount.

			In the event of insufficient residual assets to pay all of the liabilities, all creditors of the same class in the liquidation waterfall receive the same proportion of their claims.

			Sometimes known as a ''liquidating'' dividend.


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	* [[Income Tax]]		* [[Income Tax]]
	* [[Investment]]		* [[Investment]]
			* [[Liquidation]]
	* [[Ordinary shares]]		* [[Ordinary shares]]
	* [[Preference dividend]]		* [[Preference dividend]]
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	* [[Shareholders]]		* [[Shareholders]]
	* [[Taxable profits]]		* [[Taxable profits]]
			* [[Unsecured creditors]]
			* [[Waterfall]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
			[[Category:The_business_context]]
	[[Category:Corporate_finance]]		[[Category:Corporate_finance]]
			[[Category:Intercompany_funding]]
			[[Category:Investment]]
			[[Category:Long_term_funding]]
			[[Category:Identify_and_assess_risks]]
			[[Category:Manage_risks]]
			[[Category:Risk_frameworks]]
			[[Category:Risk_reporting]]

imported>Doug Williamson: Add link.

2021-05-29T09:56:48Z

Add link.

← Older revision		Revision as of 09:56, 29 May 2021
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	* [[Dividend cleaning company]]		* [[Dividend cleaning company]]
	* [[Dividend cover]]		* [[Dividend cover]]
			* [[Dividend irrelevancy theory]]
	* [[Dividend payout ratio]]		* [[Dividend payout ratio]]
	* [[Dividend yield]]		* [[Dividend yield]]

imported>Doug Williamson: Add link.

2021-05-26T00:59:32Z

Add link.

← Older revision		Revision as of 00:59, 26 May 2021
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	* [[All-in dividend]]		* [[All-in dividend]]
	* [[Corporation Tax]]		* [[Corporation Tax]]
			* [[Coupon]]
	* [[Distributable reserves]]		* [[Distributable reserves]]
	* [[Distribution]]		* [[Distribution]]

imported>Doug Williamson: Add link.

2020-12-17T13:09:57Z

Add link.

← Older revision		Revision as of 13:09, 17 December 2020
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	* [[Profit and Loss reserve]]		* [[Profit and Loss reserve]]
	* [[Scrip dividend]]		* [[Scrip dividend]]
			* [[Share]]
	* [[Shareholders]]		* [[Shareholders]]
	* [[Taxable profits]]		* [[Taxable profits]]

imported>Doug Williamson: Expand 1st definition.

2020-12-17T13:08:58Z

Expand 1st definition.

← Older revision		Revision as of 13:08, 17 December 2020
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	Dividends are not generally an allowable expense for corporate tax calculation purposes, because they are deemed to be an appropriation of (after-tax) profits to the shareholders, rather than a business expense necessary to earn the taxable profits.		Dividends are not generally an allowable expense for corporate tax calculation purposes, because they are deemed to be an appropriation of (after-tax) profits to the shareholders, rather than a business expense necessary to earn the taxable profits.


			Ordinary share dividends are generally discretionary.

			However, if the company declares an ordinary dividend, all ordinary shareholders are entitled to receive it.

imported>Doug Williamson: Add link.

2020-12-17T13:04:31Z

Add link.

← Older revision		Revision as of 13:04, 17 December 2020
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	* [[Income Tax]]		* [[Income Tax]]
	* [[Investment]]		* [[Investment]]
			* [[Ordinary shares]]
	* [[Preference dividend]]		* [[Preference dividend]]
	* [[Profit and Loss reserve]]		* [[Profit and Loss reserve]]

imported>Doug Williamson: Add link.

2020-11-27T00:36:42Z

Add link.

← Older revision		Revision as of 00:36, 27 November 2020
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	* [[Corporation Tax]]		* [[Corporation Tax]]
	* [[Distributable reserves]]		* [[Distributable reserves]]
			* [[Distribution]]
	* [[Dividend cleaning company]]		* [[Dividend cleaning company]]
	* [[Dividend cover]]		* [[Dividend cover]]