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Dividendide jaotamine

Published on: Published in: Veebipäringud

Kas emaaktsiaselts, kes tütarfirmalt dividende saab, võtab need raha laekumisel esialgselt samuti oma jaotamata kasumisse, ja seejärel emaettevõtte eraisikutest aktsionäridele edasi kandmisel tulevad sarnased kaks dokumenti – emaettevõtte juhatuse ettepanek ja aktsionäride üldkoosoleku otsus?  Kas juhatus peab raamatupidamisele andma korralduse, kellele, mis summas, millal, millisele pangakontole raha kanda?

Vallaste ja Partnerid Blog

Vastus:

Emaettevõtja aktsionärid jaotavad konsolideeritud kasumit, dividendi laekumine tütarettevõtjalt ei puutu asjasse. Ettepanek, nõukogu kooskõlastus ja otsus tehakse igakordsel kasumi jaotamisel. Raamatupidamisele tuleb anda aktsionäride nimekiri otsuse tegemise päeva seisuga. Selle alusel oskab raamatupidamine ise raha ära jagada. Millal maksta, on aktsionäride otsuses öeldud. Kuhu raha kanda, määrab iga aktsionär ise.

Vallaste ja Partnerid vastab Teie küsimustele. Maksud ja raamatupidamine.

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