payment of dividends

  • 101Consolidation (business) — For other uses, see Amalgamation (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · …

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  • 102insurance — /in shoor euhns, sherr /, n. 1. the act, system, or business of insuring property, life, one s person, etc., against loss or harm arising in specified contingencies, as fire, accident, death, disablement, or the like, in consideration of a… …

    Universalium

  • 103income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… …

    Universalium

  • 104List of Statutory Instruments of the United Kingdom, 1997 — This is a complete list of all 1840 Statutory Instruments published in the United Kingdom in the year 1997. NOTOC 1 100* Education (Recognised Bodies) Order 1997 S.I. 1997/1 * Bedfordshire and Hertfordshire Ambulance and Paramedic Service… …

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  • 105Hydro-Québec — Type Government owned corporation Industry Electric Utilities Founded …

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  • 106List of Statutory Instruments of the United Kingdom, 1996 (1001-2000) — This is a List of Statutory Instruments of the United Kingdom, 1996 from 1001 to 2000.1001 1100* Norfolk and Norwich Health Care National Health Service Trust (Establishment) Amendment Order 1996 [http://www.opsi.gov.uk/si/si1996/Uksi 19961001 en …

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  • 107Russian Tax Code — The Russian Tax Code is the primary tax law for the Russian Federation. The Code was created, adopted and implemented in three stages. Part One, enacted July 31, 1998, also referred to as General Part , regulates relationships between taxpayers,… …

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  • 108Entity classification election — For United States income tax purposes, a business entity may elect to be treated either as a corporation or as other than a corporation.[1] This entity classification election is made by filing Internal Revenue Service Form 8832. Absent filing… …

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  • 109Accrued 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

  • 110dividend — A gain or profit. Hellmich v Hellman (CA8 Me) 18 F2d 239. A division into shares; one of such shares. A payment made by a corporation to its stockholders out of surplus earnings and under authority of a resolution by the board of directors which… …

    Ballentine's law dictionary