Dividends represent a portion of the profits of an entity that is distributed to shareholders based on the percentage of shares under their control. Their payment leads to a decrease in capitalization and needs savings. The calculation of dividends is carried out after the approval of the company's annual report.
Instructions
Step 1
Begin the calculation of dividends by organizing an audit of compliance with the conditions of the legislation of the Russian Federation, which is carried out on the basis of financial statements for the corresponding period.
Step 2
Check that there are no restrictions on the payment of dividends. Calculate the value of the company's net assets, which are equal to the difference between assets and liabilities taken into account. Payment of dividends is not made if the value of the company's net assets is less than the value of its authorized capital and reserve fund, or may become less after such an operation.
Step 3
Also, do not pay dividends if the company has not paid in full its authorized capital; all shares have not been redeemed in accordance with Art. 76 Federal Law of the Russian Federation "On Joint Stock Companies"; the enterprise is declared insolvent or bankrupt in accordance with the legislation of the Russian Federation.
Step 4
Calculate the remainder of the company's net profit based on the results of the financial year. They are equal to the deduction from net income of liabilities of contributions to the Reserve Fund and the amount of advance use of profit for the reporting period. The advance use of profits is used in the calculation only when the company has no profit of previous years, free depreciation balances or funds to finance an investment program.
Step 5
Determine the amount of dividends payable as the product of the remainder of net profit and the adjustment coefficients K1 and K2. The value of the coefficient K1 is set by the board of directors of the enterprise, as a rule, it is equal to one. The second adjustment factor corresponds to the rating of the financial condition of the company and can be equal to the values "1", "0, 85" or "0, 5".
Step 6
Distribute the amount of dividends among the shareholders of the company according to the type and number of shares held by them.
