liability dividend

См. также в других словарях:

• Dividend imputation — is a corporate tax system in which some or all of the tax paid by a company may be attributed, or imputed, to the shareholders by way of a tax credit to reduce the income tax payable on a distribution. In comparison to the classical system, it… …   Wikipedia

• Dividend — This article is about financial dividends. For dividends in arithmetic, see Division (mathematics). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis  …   Wikipedia

• dividend — The distribution of current or accumulated earnings to the shareholders of a corporation pro rata based on the number of shares owned. Dividends are usually issued in cash. However, they may be issued in the form of stock or property. The… …   Black's law dictionary

• dividend — The distribution of current or accumulated earnings to the shareholders of a corporation pro rata based on the number of shares owned. Dividends are usually issued in cash. However, they may be issued in the form of stock or property. The… …   Black's law dictionary

• Dividend tax — Taxation An aspect of fiscal policy …   Wikipedia

• Liability Matching — An increasingly popular investment strategy that attempts to time future assets sales and income streams to match against expected future expenses. The strategy has become widely embraced among pension fund managers, who attempt to minimize a… …   Investment dictionary

• foreign income dividend — (FID) The FID scheme was abolished with effect from 6 April 1999. FIDs were introduced by the Finance Act 1994 to provide some relief for UK resident companies with substantial earnings overseas. Since such earnings would frequently bear little… …   Law dictionary

• Accrued Dividend — An accounting term referring to the balance sheet item that accounts for dividends that have been declared but not yet paid to shareholders. Accrued dividends are booked as a liability from the declaration date and remain as such until the… …   Investment dictionary

• declaration of dividend — A statement in which the directors of a company announce that a dividend of a certain amount is recommended to be paid to the shareholders. The liability should be recognized as soon as the declaration has been made and the appropriate amount is… …   Accounting dictionary

• final dividend — A dividend recommended by the directors of a company to be paid to the shareholders, subject to the shareholders giving approval at the annual general meeting. It is an appropriation of profits in the profit and loss account and, until paid, is… …   Accounting dictionary

• accumulated dividend — A dividend that has not been paid to a holder of cumulative preference shares and is carried forward (i.e. accumulated) to the next accounting period. It represents a liability to the company. The Companies Act requires that where any fixed… …   Accounting dictionary