After paying taxes to the budget, the generated income of the company can be used to expand its activities and to pay dividends. The latter represent a part of the company's profit, which is paid by the decision of the general meeting for the issued shares, and their size is determined depending on the results of the work and the company's policy.
Instructions
Step 1
Only companies with good physical indicators can pay dividends. In this regard, it is necessary, before determining the amount of dividends, to check the fulfillment of the conditions of the legislation of the Russian Federation in relation to financial statements for a certain period.
Step 2
Determine the size of the company's net profit for the year or the amount of retained earnings of previous years, guided for joint stock companies by clause 2 of article 42 of Federal Law No. 208-FZ of December 26, 1995. If the enterprise is a limited liability company, then it is necessary to refer to clause 1 of article 28 of the Federal Law No. 14-FZ of February 08, 1998. In accordance with Art. 43 of Law No. 208-FZ and Art. 29 of Law No. 14-FZ in order to make a decision on the distribution of net income and payment of dividends, an enterprise must have a fully paid authorized capital, the value of which is less than the net assets of the organization. This is necessary so that the payment of dividends does not lead to bankruptcy. Data for determining net assets are taken from the balance sheet. They are equal to the sum of assets in line 300 and deferred income in line 640, from which the company's liabilities specified in lines 590 and 690 are deducted.
Step 3
Organize a general meeting of shareholders of the company, at which a decision is made on the amount of net profit aimed at paying dividends in accordance with the established procedure and terms.
Step 4
Distribute the amount of net profit among the shareholders. The amount of dividends for each member of the organization is determined on the basis of statutory documents, which indicates the number of shares into which the authorized capital is divided.
Step 5
Next, divide the net profit by the number of shares, thus determining the value of one share. The amount of dividends is determined for each shareholder, depending on his share in the authorized capital of the company.
