Dividend: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Add link.) |
imported>Doug Williamson (Expand to merge with Dividends page.) |
||
| Line 1: | Line 1: | ||
1. | 1. | ||
Dividends are amounts paid to an [[equity]] investor, in proportion to the size of their equity holding. | |||
Most dividends are paid in cash, but they may also be in non-cash form, such as a scrip dividend. | |||
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. | |||
| Line 10: | Line 15: | ||
==See also== | ==See also== | ||
* [[Corporation Tax]] | |||
* [[Equity]] | |||
* [[Income Tax]] | * [[Income Tax]] | ||
* [[Investment]] | * [[Investment]] | ||
* [[Dividend yield]] | * [[Dividend yield]] | ||
* [[DPS]] | * [[DPS]] | ||
* [[Scrip dividend]] | |||
* [[Taxable profits]] | |||
* [[Advance Corporation Tax]] | |||
* [[Dividend cleaning company]] | |||
* [[Dividend cover]] | |||
* [[Dividend payout ratio]] | |||
* [[Equity capital]] | |||
* [[Franked Investment Income]] | |||
* [[Imputation system]] | |||
* [[Profit and Loss reserve]] | |||
* [[Shareholders]] | |||
[[Category:Corporate_finance]] | [[Category:Corporate_finance]] | ||
Revision as of 11:45, 31 August 2016
1.
Dividends are amounts paid to an equity investor, in proportion to the size of their equity holding.
Most dividends are paid in cash, but they may also be in non-cash form, such as a scrip dividend.
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.
2.
Similar payments to other investors.
