Dividend is considered to be the part of the organization's profit, which is distributed among the owners in proportion to their possession. Thus, in an open or closed joint-stock company, dividends will be distributed among shareholders.
Shareholders themselves determine the amount of dividends and the procedure for their payments at the Special Assembly. Dividends can be paid several times a year or never paid. Payment of dividends leads to a decrease in the capitalization of the organization. In addition, it is always necessary to have a stock of accumulations that cannot be allowed to reinvest.
Dividends are made to divide into intermediate and final. The first are paid during the year, the second - at the end. In addition, dividends can be paid in monetary equivalent or in the form of shares.
Thus, the dividends are any income that will receive a shareholder or a participant in the Company in the distribution of the organization's profits after taxation. Income must be calculated in proportion to the share of the participant in the authorized capital of the company.
Because of which the amount of dividends may decrease
As you know, companies are not always paid complete value dividends. Part of the profits can remain on the balance sheet of the organization. This may be due to the following factors:
- the company is striving for stability. Sometimes companies may not change the size of dividends despite the growth or decline of the company's profits. Thus, the organization tries to provide all possible fluctuations in the market and to protect the budget from harsh jumps;
- there was a need for investment. This may be the need to take advantage of the funds of the company or postpone a certain amount in case of unforeseen circumstances;
- there was a desire to demonstrate the prospects. As a rule, the increase in dividend can be viewed as a company's growth, positive development dynamics;
- calculation difference. Often dividends are subject to taxes at a higher rate;
- management and planning. Dividends may be needed to further expand the company. In addition, it is necessary to have a small supply of funds in case of an unplanned drop in profits.
Calculation of dividend
Dividends should be paid in proportion to the contribution of participants or shareholders. In order to correctly calculate the amount of dividends, you need to know the amount of profit for estimated period, the amount of tax deductions and the proportion of the company's net profit. In addition, information will need information about the level of payments for preferred shares and the number of shares as privileged and ordinary ones. The main difference is that on preferred shares is paid fixed income, while on the usual amount varies. First of all, profit will be calculated on privileged shares. Only after that, the residues of profits are distributed through ordinary shares.
Dividends can be paid for different periods - month, quarter, half year, year.
Dividend calculation procedure
First of all, it is necessary to find the organization's net profit. It can be obtained as a difference in taxable profits and amounts from the profits that was expelled to the budget.
During the establishment of the Charter, the limited liability company is determined which part of the profit in percentage ratio sent to pay dividends. It is this figure that is multiplied by the amount of net profit.
This amount is paid dividends on preferred shares. The remaining amount is distributed proportional to ordinary shares, taking into account their nominal value.
Dividend Payments Restrictions
IN different situations The founders cannot receive their dividends, even if they documely exist. One example is the design loan agreementin which this condition is clearly prescribed until the debt repayment. Thus, the lender can receive additional insurance, a guarantee of timely refund.
In addition, legislation also registered a number of cases:
- if there is no full payment of the authorized capital;
- in case of signs of occurring bankruptcy in the organization;
- in case the payment of dividends may entail the bankruptcy of the organization;
- in the case when the cost of assets does not exceed the cost of authorized capital and reserve fund;
- in case, after payment of dividends, the cost of assets will be less than the cost of the authorized capital of the reserve fund.
Once these circumstances are eliminated, the founders will be able to receive dividends.
IN modern world Business Most enterprises and organizations are joint-stock companies whose shares are quoted on national and international stock exchanges. Stock markets quickly react to change financial state Organizations, their business activity, reliability in relations with business partners, which affects the price of shares. The growth price of shares contributes to the growth of the reserve borrowed potential of the organization, i.e. The appearance of the possibility of attracting additional borrowed capital.
The organization is interested in growing its market attractiveness. To do this, it is necessary that the basic market indicators will retain or improved their values. Methods for calculating such indicators are regulated by the current methodological guidelines for the disclosure of information on the profits per share (approved by the Order of the Ministry of Finance of Russia No. 29N of 21.03.2000). Sources of data are a report on financial results and a report on capital changes.
Basic profits (loss) n bases are calculated by the formula
where n h - net profit;
DIVDP - the amount of dividends on the preferred shares accrued during the reporting period.
Basic profits (loss) per share of P 6AZ1 ACC is determined by the formula (clause 3 Methodical recommendations )
where n 6AZ is the basic profit (loss) of the reporting period;
N AO is a weighted average number of ordinary shares in circulation during the reporting period.
The growth of this indicator contributes to an increase in operations with securities Organizations and increases its investment attractiveness.
Under the preparation of profits, its decreases is understood as a decrease in one ordinary share as a result of a possible release in the future. additional shares Without an appropriate increase in the assets of society. This issue of shares is carried out in cases:
- 1) converting all convertible securities of society into ordinary shares;
- 2) in the execution of all contracts for the sale of ordinary shares at the Issuer at a price below them market value (p. 9 of guidelines).
If a joint-stock company does not have the above convertible securities or contracts, then financial statements The indicator "Diluted earnings (loss) per share" is not given. The explanation of this should be reflected in explanatory note (p. 16 guidelines).
When determining the divorced profit (loss) per share, the value of the base profit and the weighted average number of ordinary shares is adjusted:
- 1) when determining possible change All incomes and expenses have come into account that the joint stock company will cease to receive or implement, which relate to the above convertible securities and treaties;
- 2) The determination of the possible increase in the weighted average number of ordinary shares into account is made by all additional ordinary shares, which will be placed without an appropriate increase in property value:
where n inlets is a diluted profit of the reporting period;
N A0 - The weighted average number of ordinary shares in circulation during the reporting period.
The dividend policy of the enterprise has a great influence not only on the capital structure, but also on the investment attractiveness of the organization. If dividend payments are high enough, then this is one of the signs that the organization works successfully and is advantageous to invest capital. But if at the same time the small share of profits is sent to the update and expansion of production, the situation may change.
In world practice, various options for dividend payments on ordinary shares have been developed:
- 1) permanent percentage of profits. This option implies the invariance of the dividend yield coefficient, but the level of dividends can sharply fluctuate depending on the amount of profit obtained;
- 2) fixed dividend payments regardless of income. There is a regular payment of the consistent amount of dividend per share;
- 3) payments for the guaranteed minimum and extradividend. This option guarantees regular fixed dividends, and in the case of the successful activity of the enterprise - extradividends;
- 4) Dividend payments shares. In this option, shareholders instead of dividends receive additional package Shares, while the total amount of capital does not change, and the amount of dividends per share falls. As a result, shareholders do not receive anything, except for the possibility of selling shares for cash.
One of the indicators characterizing dividend Policy Organizations is the level of dividends in the diva, calculated by the formula 
where Divo is the amount of accrued dividends on ordinary shares;
P ch - net profit.
The economic meaning of the level of the level of dividends is the proportion of net profit directed to the payment of dividends on ordinary shares.
There are two different approaches in the theory of dividend policy.
The first approach is based on the residual principle: dividends are paid after all possibilities of effective reinvestment of profits are used, which involves growing them in perspective.
The second approach follows from the principle of minimizing risk, when shareholders prefer low dividends at the current time of high dividends in perspective.
The source of payment of dividends may be the net profit of the reporting period, retained earnings of past years and special reserve funds created to pay dividends on privileged shares in case the organization will receive an insufficient amount of profit or will be at a loss. Therefore, there may be cases where dividend payments exceed the amount of profit.
Decide on the size of dividends is difficult. On the one hand, in the market conditions there are always opportunities to participate in new investment projects In order to obtain additional profits, and on the other - low dividends lead to a decrease in the exchange rate of shares, which is undesirable for the organization.
The annual amount of dividends per share is calculated on the basis of profit indicators per share and level of dividends:
where P 6AZ | ACC - Basic profit (loss) per share;
Surprise - Dividend level.
If the profit is raffled, then the annual amount of dividends per share is calculated by the formula
where AZV 1 ACC is the basic profit (loss) per share;
HCHV - level of dividends.
Course value of shares is the ratio of dividend amount per share to the market rate of income (rate bank interest on deposits / ")
where Div! ACC - annual amount dividends per share.
A potential investor is known for the market price of C RSH 1Acc of one shares of the organization, in which he intends to invest. This makes it possible to determine the payback period of investment data (in years) division of the market price of one share on the annual amount of dividends per share:
418. Chapter 5. Analysis of Accounting Financial Reporting
where Div 1Acc is the annual amount of dividends per share.
Thus, in the process of analysis, the dynamics of dividends and their level, a course of shares, basic and divergent profits per share in a series of years, determine the rate of their growth and the payback period of investments in the organization.
According to the results of the analysis, there are conclusions about investment attractiveness Organizations and develop activities aimed at improving dividend returns joint Stock Capital. This is basically an event that contributes to an increase in net profit and profitability of equity.
Four times a year, JSC has the right to pay dividends (at the end of the first quarter, half of the year, 9 months and year). This procedure is valid from September 30, 2002 (Federal Law of October 31, 2002 No. 134-FZ). How to calculate the amount due to the shareholders of the Company?
Formula for calculating dividends
The decision to pay dividends takes the general meeting of shareholders on the recommendation of the Board of Directors. Their size is established on the basis of the amount of profits directed to the payment of income and may be more recommended by the Board of Directors.
Profit is distributed among shareholders in proportion to the number and type of shares belonging to them (ordinary or privileged). The size of the dividend on privileged shares is indicated in the charter of the organization in solid monetary sum or as a percentage of the nominal value of shares. The amount of dividend on ordinary shares is calculated by the formula:
Example
CJSC "Akt" received net profit for the reporting year in the amount of 60,000 rubles. Authorized capital "Asset" consists of 1000 ordinary and 50 preferred shares. The nominal value of each promotion is 1000 rubles.
According to the "Asset" charter, dividends are paid in the amount of 20% of their nominal value in the preferred shares.
Shares are distributed among shareholders as follows:
- K.B. Yakovlev - 500 ordinary shares;
- A.N. Soms - 30 preferred shares and 200 ordinary shares;
- A.A. Lomakin - 20 preferred shares;
- S.S. Petrov - 300 ordinary shares.
According to one privileged sharing, dividends are accrued in the amount:
1000 rub. × 20% \u003d 200 rubles.
The total amount of dividends on preferred shares will be:
200 rubles. × 50 pcs. \u003d 10 000 rub.
According to one ordinary sharing, dividends are accrued in the amount:
(60 000 rub. - 10 000 rub.): 1000 pcs. \u003d 50 rub.
Shareholders are entitled to receive dividends in the amount:
- K.B. Yakovlev - 25 000 rubles. (50 rubles. × 500 pcs.);
- A.N. Somov - 16 000 rubles. (200 rubles. × 30 pcs. + 50 rubles. × 200 pcs.);
- A.A. Lomakin - 4000 rubles. (200 rubles. × 20 pcs.);
- S.S. Petrov - 15,000 rubles. (50 rubles. × 300 pcs.).
To receive income from stocks, it is not necessary to constantly trade them to stock Exchange. You can bet on dividends.
What is dividends on shares?
Dividends - the income of the owner of the shares. In essence, this is part of the profit of the joint-stock company, distributed between the owners of the shares. Dividend size depends on:
financial situation and company profits;
expenses tax base;
the order of distribution of net profit.
Suppose the company earned 100 million rubles for 2015. Of these, 20 million left for taxes and all sorts of fees.
It remains 80 - the amount that needs to be distributed between the shareholders and the company itself. At the general meeting of shareholders, it was decided to start 50% (that is, 40 million) for development - to purchase new equipment, expand the staff, open a new branch. There were 40 million between shareholders.
In total, the company issued a million shares. That is, each account for 40 rubles. If you speak 100 shares, you will receive 4,000 rubles as dividends. If you have bought 1000 shares, you will have 40,000 rubles.
When and how are dividends for shares?
Joint-stock company pays payments once a year, half or quarter. The key day is the date of closing the register of shareholders. Even if you bought shares on the eve, a few days before closing, you will receive dividends for the entire reporting period. You do not need to keep stocks. It is for this reason that the cost of securities increases by the end of the year and decreases at the beginning of the new. Dividends are always paying for the last reporting period.
Note that buying stocks a day before the registry closure is meaningless: so you do not get into the registry and do not receive dividends for the year. To get dividends, you need to clarify the trading regime. In Russia, this mode is denoted by "T + 2". This means that if the registry closes on December 20, you need to buy shares until December 18, that is, 2 days before closing. In the US, "T + 3" operates: with the same closure date, you must buy promotions, at least for 3 days, i.e. until December 17.
Now about how dividends are paid on stocks.
It all depends on exactly how you bought them:
If you work through a broker (or online stock store), money comes to your internal account. You can display them or invest in securities.
If you bought shares directly (for example, in Gazprombank), you can get the amount different ways: At the expense of a bank or map, at the bank's office or postal transfer.
Taxes from dividends do not need to pay independently. Broker (or Issuer) performs your tax Agent, that is, lists you the amount less income tax (13%).
What shares bring big dividends?
Not all companies list dividends to their shareholders. Much depends on the current state of the joint-stock company, its profits and policies.
Young organizations often invest their entire profits in development (new projects, equipment, etc.). Accordingly, shareholders do not get anything. On the other hand, such a company may be interested in investments, therefore, attracts shareholders with high dividends at the first or additional emission.
According to promotions large companies (blue chips) can be obtained stable income for many years.
They always send part of the profits on dividends to shareholders. If you plan to earn exactly on dividends, blue chips are the best option.
Typical examples of blue chips - stocksGazprom , Lukoila , Norilskie , MTS and other large russian organizations. Good dividends pay international companies: Chevron. , Verizon. , AT & T. .
Entrepreneurial activity is connected not only with risks in the process of economic activity, but also with achievement main Goal - Financial results. However, it is not so easy to obtain dividends from the financial results of the organization's activities. Especially difficult to those organizations that have moved to a simplified taxation system.
"Slipping" category
Be an organization at least LLC, even by JSC, by decision of its participants, it should pay the last dividends. In accordance with paragraph 1 of Article 42 of the Federal Law "On joint stock companiesah "(hereinafter - the Law on JSC) The joint-stock company has the right to make decisions (declare) on the payment of dividends on placed shares on the results of the first quarter, half of the year, nine months of the fiscal year and (or) according to the results of the latter.
According to paragraph 1 of Article 26 of the Federal Law of 08.02.1998 N 14-FZ "On Limited Liability Societies" (hereinafter - the Law on OOO) The Limited Liability Company has the right to decide on the distribution of its net profit between the participants of the Company quarterly, once in half a year or once a year.
The first thing to be noted on the basis of reading the provisions of these two laws is to income from activities own organization Her founders can count not only according to the results of the fiscal year, but much more often. By the way, the legislator tried to limit the founders in the possibility of making a decision on the payment of intermediate dividends (see paragraph 1 of Article 42 of the Law on AO, as amended by 07.08.2001 N 120-FZ), provided for the right of joint stock company to make a decision (declare) About paying dividends once a year. Upon time, the legislator was forced to correct himself, "returning" in the law intermediate dividends.
As we see, by virtue of the current civil law, participants both LLC and AO are free in choosing the frequency of income from participation in organizations of this type.
The second one that seems to us particularly important: the source of the income of the income of the participant of AO or LLC is determined from participation in these organizations - this is a net profit. In the case of JSC, such an income of the law calls dividend, in the law on the LLC we are talking about the distribution of net profit.
In fact, the difference in the wording does not play any role, because in both laws we are talking about "divide" of the organization's net profit. So, according to paragraph 2 of Article 42 of the Law on JSC dated December 26, 1995 N 208-ФЗ dividends are paid from the net profit of the Company.
That is why the tax legislation of the Russian Federation in order to calculate and pay taxes includes dividends on shares in AO and the income received by the participant of LLC from the organization when distributing net profit in one general concept "Dividends" (paragraph 1 of Article 43 of the Tax Code of the Russian Federation).
Attempts tax authorities To interpret the concept of "dividend" in a narrow sense, only as the payment of income to shareholders on shares, did not bring the desired result. The courts refused to accept this point of view, pointing out that by virtue of Article 43 of the Tax Code of the Russian Federation, dividends recognize any income received by both a shareholder and a participant from the organization during the distribution of profits remaining after taxation (see, for example, the decision of the FAS SZO dated 25.12. 2002 in case No. A05-6486 / 02-360 / 20).
To those who have said, that the rule of net profit as a source of income payments to the organization applies to all LLC and AO, regardless of the tax system used.
Since the legislator as a source of income from participation in LLC and AO indicates a net profit, it is precisely this category and should be operated in the future. But, coming to such a conclusion, we inevitably face the fact that in the current civil legislation of the definition of the concept of "net profit" is not contained.
In search of such a definition, we are forced to apply to the standards of other branches of legislation, primarily the legislation on taxation and accounting.
Instructions for the application of an accounting plan for financial and economic activities of the Organization, approved by the Order of the Ministry of Finance of Russia from 31.10.2000 N 94N (hereinafter referred to as the instruction), in explanations on the reflection procedure double records Accounting using the account 99 "Profit and losses" is established the following.
Net profit along with a pure loss is the final financial result and is composed of the financial result from ordinary species Activities, as well as other income and expenses, including emergency.
Attention! According to the rules of accounting, net profit (as well as net loss) is determined once a year - in the preparation of annual financial statements.
The final record of December, the amount of net profit (loss) of the reporting year is written off from account 99 "Profit and losses" on credit (debit) account 84 " Undestributed profits (uncovered loss). "
From the said we can conclude that the concept of "net profit" is contained only in regulatory acts about accounting and reporting.
Its indicator as the final financial result of the Company's activities is determined according to the accounting rules based on the latter data.
At the same time, on the basis of the provisions of the legislation on accounting, the final financial result, which can perform in the form of net profit or net loss, is determined once a year. Legislation on accounting does not provide for the possibility of determining intermediate indicators of financial results.
In connection with the established current civil legislation, the rule of determining the source of payment of income from participation in other organizations as a net profit and the existence of only the "accounting" definition of this concept occurs at once two problems. One of them potentially applies to all LLC and AO without exception, the other affects the interests of those societies that apply a simplified tax system.
"Intermediate Dividends"
In order to distribute dividends, they must first be considered and bringing information about their size to the Company authority authorized to make decisions about their payment. This is where you have to deal with the "slippery" category. We prepare a net profit to divide, and it is as an indicator for the rules of accounting only by the end of the reporting year. But the problem is that the reporting year in which participants in the societies want to get dividends, has not yet ended, and the final financial result, it became not defined.
Thus, the inconsistency arises between the rules of the two branches of the legislation: civil and legislation on accounting. The first grants the right to distribute net profit before the expiration of the reporting year, and the second does not contain a mechanism for determining net profit in order to pay intermediate dividends.
The instruction establishes that this document provides only a typical scheme for correspondence of each synthetic account with other synthetic accounting accounts. Own schemes for account correspondence in order to determine the intermediate indicators of the Company's net profit are applied in practice.
Only any such scheme may be criticized by tax authorities. As a result, "dividend" payments in favor of physical or legal entities may not be recognized as such that will entail a change in the tax burden of both the recipient of such income and the person who produces payments.
System and accounting
The use of a simplified tax system by organizations in accordance with paragraph 2 of Article 346.11 of the Tax Code provides for the replacement of a number of taxes, including income tax, a single tax.
Subjects of the simplified taxation system are obliged to conduct tax accounting of indicators of their activities necessary for calculating the tax base and the tax amount, on the basis of the book of income and expenses.
As for the accounting, on the basis of paragraph 3 of the article of the Federal Law "On Accounting" from 11/21/1996 N 129-FZ of the Organization, which had passed on a simplified taxation system, are exempt from accounting responsibility.
They should only account for income and expenses in the manner prescribed by Ch.26.2 of the Tax Code of the Russian Federation.
Accounting responsibility remains only in part of the mainstater accounting and intangible assets in the manner prescribed by law Russian Federation About accounting.
Of course, thus the legislator facilitated the lives of small businesses, but left them a difficult task of determining the size of dividends to be paid to the participants of organizations.
If the organization is not a payer for income tax and is not obliged to keep accounting, except for the accounting of fixed assets and intangible assets, it does not form taxable profits, and, therefore, such an indicator as net profit, it is not calculated.
From here, it can be concluded that the organization on the "simplist" can not accrue and pay dividends to its participants, since such an indicator of its financial activity, as a net profit, does not have it.
However, the right to pay the dividends of LLC and JSC are endowed with civil law.
Organizations applying a simplified tax system can indeed be absent accounting in full. But does it mean that economic category Clean profits as an indicator of financial activities of such organizations disappears at all? No, does not mean.
The absence of a number of accounting registers does not allow to determine this indicator, but also only.
At the same time, we consider the unjustified view that such economic entities may have their own schemes for calculating dividends, such as a diagram in which under the definition of profits remaining after taxation, in relation to the simplified taxation system, it is necessary to talk about the income of the organization for the corresponding period of time for the disadvantage taxes paid by the Organization.
Such a point of view does not find legislative base and contradicts Article 42 of the Law on JSC and Article 28 of the Law on LLC.
Point of view of the Ministry of Finance
In the letter of the Ministry of Finance of Russia from 11.03.2004 No. 04-02-05 / 3/19 "On the procedure for calculating the net profit by organizations applying a simplified tax system" it is indicated that organizations applying a simplified tax system and paying income in the form of dividends to other organizations determine Clear profits in accordance with the accounting account plan for financial and economic activities of organizations and instructions for the application of accounting plan for financial and economic activities of organizations approved by the Order of the Ministry of Finance of Russia from 31.10.2000 N 94n.
Hence the conclusion: you are going to pay for our participants dividends - lead accounting, regardless of which taxation system you apply, because without it it is impossible to determine the amount of net profit and, therefore, the size of dividends.
The following example also also serves as "simplists" to the need for "simplists" of accounting in full for the purpose of calculating and paying dividends. Clause 1 of Article 43 of the Law on AO as one of the limitations on dividend payments is established when the day of adoption of such a decision pure assets Society is less than its authorized capital, and the reserve fund, and exceeding the nominal value of a certain charter of the liquidation value of placed preferred shares either become less than their size as a result of the adoption of such a decision.
A similar limitation contains st.29 of the Law on LLC. However, if the Law on JSC provides for that the cost of net assets of the joint stock company is assessed according to accounting data in the manner established by the Ministry of Finance of Russia and the federal authority of the executive authority on the securities market, the law on LLC in Article 20 suggests that the cost of net assets Societies are determined in the manner prescribed by federal law and regulatory acts published in accordance with it.
The procedure for determining the cost of net assets for joint-stock companies was established by the joint order of the Ministry of Finance of Russia and the FKSB of Russia dated January 29, 2003 N 10N / 03-6 / PZ (before that, there was a similar order from 24.12.1996), in accordance with which the assessment of property, funds in settlements and other assets and liabilities of JSC are made taking into account the requirements of the provisions on accounting and other regulatory acts on accounting and to assess the value of its net assets a calculation is drawn up according to the financial statements.
Unfortunately, federal Lawwhich would define the procedure for calculating net assets of Ltd., currently not available.
There are no others regulationsdevoted to this issue.
It is important to clarify that in practice, the way out of this position is found. Since the calculation of the cost of net assets is necessary, including in cases of determination valid value Shares at the exit of the participant Ltd., reducing and increasing the authorized capital of the Company, in real life accountants LLC enjoy all the same joint orders of the Ministry of Finance of Russia and the Federal Tax Service of Russia, by analogy with joint-stock companies.
Nevertheless, strictly speaking, the own procedure for determining net assets LLC is missing today.
Again, the question associated with the calculation of net assets in order to comply with the procedure for dividend payments cannot not affect the organization on a "simplified": no own way Definitions of pure assets are not provided. At the same time, they are covered by the Rule on the restriction on the payment of dividends established by law on JSC and the Law on OOO. How to be?
The only thing that can be advised in this case: No matter how sad, keep accounting.
Despite the fact that the legislation of the "Simplist" is provided with the right not to keep accounting in full, but those who want to pay dividends to their participants to this right is actually impossible.
O. Viezova
LLC "BULON legal experts"
A. Kazakova
LLC "BULON legal experts"
Definition simple wordsWhat is dividends: the so-called part of the profit, which is distributed between the founders or shareholders in proportion to their shares in the authorized capital or the number of shares. This type of profit in the LLC can be defined both in the cash amount and in percentage in relation to the nominal value of the share.
Size, accrual and payment in LLC
How to pay dividends in ooo? To accrue, you need to find out from accounting balance The size of the authorized capital and the cost of pure assets. Participants can distribute profits or part of it only if the cost of net assets is higher than the amount of initial investments. How to calculate dividends in ooo? The total amount is determined by subtracting from the amount marked in the line of the "Capital and Reserves" balance, authorized capital.
The next step is the organization of the meeting of the founders on which you need to approve accounting reporting and make decisions that relate to the distribution of profits and decide on the date of payments. All results must be submitted to the protocol. How to accrue dividends if the founder is one? In this case, it is necessary to make a decision on the payment. How to remove dividends in ooo if the founder is only one? Develop issuing by order.
How to calculate interest from profit if there are several founders in Ltd.? To determine the share of everyone, it is necessary total Divide into share in the authorized capital, expressed as a percentage. An income from the enterprise's activities is charged inclible in the amount of 13% (for residents) and 15% (for non-residents).
Insurance premiums do not need to deduct. How to pay dividends to the founder of LLC? List them to the founders accounts no later than 60 days after general Assembly (or decision making the only founder).
Accrual and payment in joint stock company
The owners of the AO shares are also eligible for dividends: how they are charged and paid, is determined by the Charter and General Meeting of Shareholders. Accountant charges profit only to those shareholders who fully paid their shares, and nominal shares holders. The accrued amount can be paid by money, own actions or securities of subsidiaries. When calculating taxes are held. How to get dividends on shares? Methods are several: at the checkout, on plastic card, bank account individual or at the current account. 
Payments for dividends on shares of joint stock companies
1. Dividend is part of the net profit of the joint-stock company, subject to the distribution among shareholders entering one simple or privileged action.
Net profit directed to the payment of dividends is distributed among shareholders in proportion to the number and type of shares belonging to them.
2. Dividend can be paid quarterly, every six months or a year.
An intermediate dividend is announced by the Board of Directors of the Company based on one simple share following the expired quarter (half of the year).
The final dividend amount comes to one simple share is announced by the General Meeting of Shareholders on the results of the year, taking into account the payment of interim dividends on the proposal of the Board of Directors of the Company.
The size of the final dividend cannot be more recommended by the Board of Directors, but may be reduced by the General Meeting of Shareholders.
3. A fixed dividend (or its minimum value) on privileged shares is established by society when they are released.
When paying dividends, the dividends on preferred shares are paid, then dividends on ordinary shares.
If there are profits sufficient to pay fixed dividends on privileged shares, the Company is not entitled to refuse the holders of these shares in the payment of dividends. In case of refusal of society, shareholders may require dividend payments through court.
Payment of dividends on privileged shares by society in the event of deficiency of profit or loss to society is possible only at the expense and within the Special Funds of the Company created for this purpose.
The expenditure of the Company's Reserve Fund for these purposes is not allowed.
4. Payment of dividends on ordinary shares is not a specific obligation of society to shareholders. The General Meeting of Shareholders and the Board of Directors of the Company has the right to make decisions on the inexpediency of payment of dividends on ordinary shares on the basis of this period and the year as a whole.
5. Payment announced by the General Meeting of Dividend is mandatory for society.
Shareholders have the right to demand the payment of announced dividends from society through court. In case of refusal, the Company must be declared insolvent and subject to liquidation in accordance with the procedure established by law.
6. In the case of payment to shareholders of unnecessary dividends, the Company may be considered excess payment At the expense of upcoming payments or suggest shareholders to return it on the basis of the decision of the General Assembly.
At the same time, the Company is not entitled to force shareholders to return dividend overpayments.
7. The Board of Directors and the General Meeting of Shareholders is prohibited to declare and pay dividends if the Society is insoluble or may be such after the payment of dividends.
8. If there are losses on the annual balance sheet, the Board of Directors or the General Meeting of Shareholders is not entitled to declare and pay dividends on shares until the losses are covered or the authorized capital (fund) of the Company will not be reduced.
9. Dividends are not paid on shares that were not issued or on the balance of society.
10. In the case of payment of shares, the shareholder is not fully paid to the shareholder in a proportionate part of the value of shares, unless otherwise determined by the Company's charter.
11. The dividend has the right to action acquired no later than 30 days before the officially announced date of his payment.
12. By decision of the Board of Directors or the General Meeting of Shareholders, the dividend can be paid to shares (capitalization of profits), bonds and goods.
13. Dividends are taxed regardless of the form of payment of them in accordance with the existing tax legislation. In the case of payment of dividends with goods, the amount of dividend, calculated for taxation, is determined based on actual prices Acquisition of goods.
14. Society announces the size of the dividend without taking into account taxes.
15. Joint Stock Company open type Publishes data on the amount of dividend paid in the media.
16. Dividend is paid by society or bank - Agent Check, payment order, postal or telegraph translation.
17. If, on behalf of the client, the management of shares is carried out by an investment firm, then dividends are paid to the shareholder for a minus remuneration investment firm, the size of which is determined in the contract with the client.
18. The joint-stock company, self-paying dividends, or the bank paying them - the agent acts as state agents to collect taxes from sources and pay dividends to shareholders less relevant taxes.
19. According to unpaid and deferential dividends, interest is not accrued. The shareholder is entitled to demand the payment of non-failed dividends regardless of the term of debt education.
20. Dividend, not demanded by the owner or his legal successor or heir to the expiration of limitation Terms, transferred to the revenue of the Republican budget of the RSFSR.
21. Calculation of dividends from participation in society is reflected in the account on the debit of account 81 "Use of profit" and a credit of account 75 "Calculations with participants".
22. Accrual of dividends from participation in the joint-stock company to employees of this society, which is its shareholders, is carried out on the debit of account 81 "Use of profit" and a credit account of 70 "Calculations for pay for labor".
In case of insufficiency of profits coming up at the disposal of the Company, the accrual of interest on preferred shares at the expense of the Special Fund is reflected in the debit of account 88 "Special Purpose Funds" and the credit of account 75 "Calculations with participants".
When calculating the size of dividends, it is worth relying on the rules prescribed in the legislation of the Russian Federation, as well as the norms established by the Enterprise itself.
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We'll figure it out that it is necessary to take into account when calculating in 2020. Each society is systematically divided into part of the profit received from the activities.
Although the company may decide not to pay such funds, but to send them to business development.
If, after all, the amount and deadlines for the transfer of dividends are established, it is necessary to understand which rules calculations are carried out by relying funds.
After all, it is known that dividend payments can be different. So, it is worth paying attention to all the nuances of the settlement.
Necessary information
The legislation of Russia establishes the procedure for dividend payments. There is also a definition of the very concept. Consider the information provided in the regulatory documents.
Main definitions
Dividends - part of the income of joint-stock companies or other objects leading economic activitiesWhat is distributed among the participants (shareholders) in accordance with their shares in the authorized capital.
The size and rules for the transfer of dividends are determined at the meeting of shareholders, founders, and also enshrine the company's charter.
Dividends can pay money or issued by shares or other property objects.
What time frames are paid?
The amount of established dividends can be listed several times a year. But may not be paid at all.
When paying such funds, capitalization decreases and it requires savings that they were not allowed to reinvest or withdraw from it.
Those dividends that are paid during the fiscal year are intermediate or preliminary. At the end of the estimated period, final dividend payments produce.
According to the results of the organization, the accounting reports are forming accounting reporting.
The reporting period of the preparation of such documents is the quarter, 6, 9 and 12 months.
In accordance with the law, the amounts of dividends cannot be listed more often than 1 time per quarter after the accounting reporting is approved.
But it is worth considering that financial results per year may differ from the intermediate quarterly result. And in such situations it is possible to overpay dividends.
The LCD Law states that the payment of dividends should be carried out within 60 days from the date of decision at the meeting.
The rest of the company has the right to decide independently, when and how to pay the relying part of the profit of the founders. But necessarily such rules are prescribed in local documentation.
There are situations when the payment of dividends in internal documents Nothing says. Then it is necessary to be guided common rulesestablished by regulatory documents of the Russian Federation.
Dividends are not allowed:
- if the all the necessary amount is not submitted to the authorized capital;
- if the participant's share is not paid;
- if the firm is on the verge of bankruptcy or at the date of payment
- dividends will become insolvent;
- if the size of net assets is less than authorized and reserve capital.
- shares are not redeemed in accordance with Article 76 of the Federal Law of the Russian Federation "On JSC".
Legal grounds
The rules for the distribution of income in the form of dividends between the founders of the enterprise are established by the regulatory document approved by the legislators of Russia.
Setting deadlines of dividend payments is carried out in accordance with.
How to calculate the level of dividends in the enterprise?
In addition, there are a number of features that need to be remembered when preparing a depositary receipt. But knowledge in such a sphere will also be insufficient. Therefore, we analyze how the calculations are held, which is worth considering.
According to ordinary shares
The calculation of dividends on ordinary shares depends on whether dividend yield is determined. And such an indicator is determined using such a formula:
You can also use another method for calculating dividends:
- Start counting dividends worth it with checks whether the terms of the regulatory documentation are made.
- Determine whether the limitations on transfers have been established.
- Calculate the value of the company's net assets, which is equal to the difference in asset and liabilities that are accepted for calculations.
The calculation of the residue of net assets of the company's income is carried out at the end of the fiscal year. They are deducted from the net income of compulsory deductions to reserves and the amount of advance application of income in reporting period.
Advance application is permissible in the absence of income of past years, free depreciation residues or funds for financing investment programs.
The amount of dividends is determined by multiplying the balance of pure income to the corrective coefficient K1, K2.K1 establishes the Board of Directors. Usually this 1. K2 can be equal to 1, 0.85, 0.5.
When calculating dividends from ordinary shares, it is worth predicting the average dividend in recent periods and will set their size at present.
Analyzing the amount of income, it is worth considering that the transfer of funds to the funds is not included in the development of the enterprise. Analyze and interest the company's net income, which will be paid to shareholders.
Large dividends should be absorbed by a large enterprise, which is developed. Young companies dividends await reluctantly.
Conservative investors need to buy shares for which elevated dividends are paid. Such shares will grow slowly, and therefore will be higher divideous returns.
By privileged
Prediction is better than preferred shares. Enterprises should pay often 10% of the company's income. Such an indicator should be paid in obligatory.
It costs a 10% part of the income to share all privileged shares. So you can get the minimum amount of enumeration. But firms rarely pay more than such an indicator.
If with one founder
All transfers dividend is carried out by the decision of the meeting of the founders. But if the founder is one, he has the right to independently make such a decision and arrange it in writing (Article 39 regulatory document Russian Federation No. 14-FZ).
Thoseids that will be obtained by such a person are subject to a tax on the income of an individual at a rate of 9%, and from 2020 - 13%.
When calculating dividends, it is worth performing a number of conditions prescribed in Art. 29 Act No. 14-FZ.
On the right of the sole founder, to make payment decisions say in paragraph 2 of Art. 7 Legislative Document of the Russian Federation No. 14-FZ.
Regulated documents with which the decision to list dividends would be issued. But in obligatory, such a decision should be issued in writing.
So in the protocol it is worth indicating:
- payout;
- the form in which dividends will be issued;
- duration.
So, the line 2400 must contain retained income, which will be detected in the reporting period.
The net profit is reflected in the line 2400 of the Finnish report, which may coincide with the indicators of the retained income of the account 1370 of the balance sheet.
But this is possible if:
- at the beginning of the reporting periods, the company will not have unallocated income of past periods;
- throughout the reporting period, the intermediate dividends was not distributed;
- if the reporting period did not drop out the pre-valued OS objects.
Otherwise, the size of intermediate dividends will reduce the income of the reporting period, and will not coincide the values \u200b\u200bin the lines indicated above.
