There are several varieties of such payments. In particular, final and intermediate. The latter can be obtained in the course of the year. In addition, dividends paid in stock or cash.

That is, such a payout is any profit received by a participant in the distribution of income of the company after tax. Moreover, the profit should be divided among all owners.

Organizations do not always pay the same percentage. Sometimes, part of the profit remains on the company's balance sheet. There are several reasons. For example, the company is committed to stability. That is, it tries to provide all sorts of market fluctuations.

Also to reduce the amount of dividends affects the need for investment. In particular, the head may decide to levy a certain amount in the event of various circumstances.

It is worth considering that dividends are taxed higher taxes. Therefore, due to differences in basis, they can decrease.


Often such payment corresponds to the share of the shareholder. In order to make the right calculation, you should know a few variables. For example, the share of net income, the sum of taxes and profits at this stage. In addition, you will need the information on the number of shares and the level of payments for the privilege. Ordinary shares do not have an established income, and the rest is paid immediately.

Net income is calculated as the difference between the taxable profit and the amount of budget allocations. In the Charter of the organization specifies a certain part of the money that goes to interest payments. This number is multiplied by the value of net profit.


In various situations, participants are unable to obtain your percentage. This is due to lack of full repayment of the installation of capital. In addition, the appearance of signs of bankruptcy is also a limitation. If the value of the assets less cost of share capital, to receive dividends is unlikely.