Dividend and Documentary trade: Difference between pages

From ACT Wiki
(Difference between pages)
Jump to navigationJump to search
imported>Doug Williamson
(Link with All-in dividend page.)
 
imported>Doug Williamson
(Update link.)
 
Line 1: Line 1:
1.
''International trade and trade finance.''


Dividends are amounts paid to an [[equity]] investor, in proportion to the size of their equity holding.
Documentary trade is international trade supported by documentation such as letters of credit.


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.
== See also ==
* [[Bill]]
* [[Bill of lading]]
* [[Blockchain]]
* [[Bank payment obligation]]  (BPO)
* [[Buyer credit]]
* [[C2C]]
* [[CertICM]]
* [[CIF]]
* [[COD]]
* [[Department for Business and Trade]]  (DBT)
* [[Documentary credit]]
* [[Export credit agency]]  (ECA)
* [[Export Credits Guarantee Department]]  (ECGD)
* [[FECMA]]
* [[ICTF]]
* [[Letter of credit]]
* [[Open account]]
* [[P2P]]
* [[Supplier credit]]
* [[Supply chain finance]]
* [[Trade acceptance]]
* [[Trade finance]]




2.


Similar payments to other investors.
==Other resource==
[http://voxeu.org/article/trade-finance-around-world Trade finance around the world, Centre for Economic and Policy Research, 2016]


 
[[Category:Financial_management]]
==See also==
[[Category:Manage_risks]]
* [[All-dividend]]
* [[Corporation Tax]]
* [[Distributable reserves]]
* [[Equity]]
* [[Income Tax]]
* [[Investment]]
* [[Dividend yield]]
* [[DPS]]
* [[Scrip dividend]]
* [[Taxable profits]]
* [[Dividend cleaning company]]
* [[Dividend cover]]
* [[Dividend payout ratio]]
* [[Equity capital]]
* [[Franked Investment Income]]
* [[Imputation system]]
* [[Profit and Loss reserve]]
* [[Shareholders]]
 
[[Category:Corporate_finance]]

Latest revision as of 17:50, 16 February 2023