- dividends to shareholders
- дивиденды акционерам
Большой англо-русский и русско-английский словарь. 2001.
dividends to shareholders
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Dividends received deduction — The dividends received deduction[1] (or DRD ), under U.S. federal income tax law, is a tax deduction received by a corporation on the dividends paid to it by other corporations in which it has an ownership stake. Contents 1 History 2 Impact … Wikipedia
Dividends Received Deduction - DRD — A tax deduction received by a corporation on the dividends paid to it by companies in which it has an ownership stake. The purpose of this deduction is to soften the consequences of triple taxation. Triple taxation occurs because the company… … Investment dictionary
dividends — (1) Part of a corporation s profits that are distributed to shareholders rather than kept by the corporation in retained earnings. (2) The interest expense paid out by mutual financial institutions for deposits and by credit unions for shares.… … Financial and business terms
Dividends per share — Amount of cash paid to shareholders expressed as dollars per share. The New York Times Financial Glossary Dividends paid for the past 12 months divided by the number of common shares outstanding, as reported by a company. The number of shares… … Financial and business terms
shareholders' perks — Benefits offered by a company to its shareholders as a reward for their loyalty. The benefits are given in addition to dividends and are tax free. For example, if you enjoy reading the adventures of Harry Potter you can become a shareholder in… … Accounting dictionary
shareholders' perks — Benefits offered by a company to its shareholders as a reward for their loyalty. The benefits are given in addition to dividends and are tax free. For example, if you enjoy reading the adventures of Harry Potter you can become a shareholder in… … Big dictionary of business and management
Homemade Dividends — A form of investment income that comes from the sale of a portion of shares held by a shareholder. This differs from dividends that shareholders receive from a company according to the number of shares the shareholder has. The existence of… … Investment dictionary
Ordinary Dividends — A share of a company s profits passed on to the shareholders on a periodic basis. Ordinary dividends are taxed as ordinary income and are reported on Line 9a of the Schedule B of the Form 1040. All dividends are considered ordinary unless they… … Investment dictionary
outstanding dividends — dividend checks which have been mailed to shareholders of record but not yet cashed. Funds are held until the check is paid, reissued or escheated to the state as abandoned property. Bloomberg Financial Dictionary … Financial and business terms
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
Corporate tax in the United States — Part of a series on Taxation Taxation in the United States … Wikipedia
