In companies with the legal form of “Limited Liability Company”, dividends are to be paid to the founders of the organization. This procedure is formalized by the minutes of the board of participants, where shares from retained earnings are distributed. On the basis of this document, funds are issued through the cash desk of the enterprise or transferred to the settlement accounts of the founders.
It is necessary
- - balance sheet;
- - norms of legislation on LLC;
- - articles of association;
- - withdrawal slip;
- - payment order;
- - minutes of the constituent assembly.
Instructions
Step 1
The deadline for the payment of dividends must be spelled out in the company's charter. As a rule, limited liability companies charge them to their members every quarter. The amount of funds depends on the share of the founder in the authorized capital.
Step 2
Dividends are paid from retained earnings received by the company for a quarter or other period (which is spelled out in the charter). Interest is accrued to each of the participants depending on the share that he contributed to the authorized capital when the company was created. If the organization has redeemed some part, then dividends are not paid from it.
Step 3
For the distribution of dividends, a council of participants meets, at which a decision is made on the shares and amounts of funds in the form of a protocol. The name of the Society and the city of its location are written on the document. The protocol is dated, numbered.
Step 4
The first point of the protocol will be the approval of the financial results of the enterprise for the quarter in the form of a balance sheet. The second is the direction of five percent of the net profit to the reserve capital, which is recommended to be done in accordance with the norms of the legislation on LLC.
Step 5
In the third section, indicate the percentage of profits that each participant is entitled to. Write the amount of cash dividends. Enter the personal details of the founders.
Step 6
Indicate the time frame for the payment of dividends to the members of the company. As a rule, funds are issued within a month from the moment of signing the protocol by the founders. Certify the document with the signatures of each of the participants.
Step 7
Issue funds to individuals from the company's cash desk using an expense cash order. For legal entities (companies that have a share in the Company), transfer dividends through the bank by printing a payment order.
