Dividend and Mid-cap: Difference between pages

From ACT Wiki
(Difference between pages)
Jump to navigationJump to search
imported>Doug Williamson
(Delete link.)
 
imported>Doug Williamson
(Create the page. Sources: FT lexicon and Morningstar http://lexicon.ft.com/Term?term=market-capitalisation, http://www.morningstar.co.uk/uk/news/105769/investing-in-small-mid-and-large-cap-stocks.aspx)
 
Line 1: Line 1:
1.
'Mid-cap' is a measure of a company's size, by its equity market capitalisation.


Dividends are amounts paid to an [[equity]] investor, in proportion to the size of their equity holding.
Definitions of 'mid' differ between markets.


Most dividends are paid in cash, but they may also be in non-cash form, such as a scrip dividend.
For UK listed companies, it is generally considered to be those in the FTSE 250 index, and private companies of similar size.




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 ==
 
* [[Capitalisation]]
 
* [[FTSE 250]]
2.
* [[Large-cap]]
 
* [[Small-cap]]
Similar payments to other investors.
 
 
==See also==
* [[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]]

Revision as of 20:35, 11 February 2017

'Mid-cap' is a measure of a company's size, by its equity market capitalisation.

Definitions of 'mid' differ between markets.

For UK listed companies, it is generally considered to be those in the FTSE 250 index, and private companies of similar size.


See also