Dividend

Dividende is die vergoeding wat aandeelhouers ontvang vir die kapitaal wat hulle in 'n maatskappy belê het. Aandeelhouers het nie vanselfsprekend 'n aanspraak op die wins van 'n maatskappy nie; normaalweg stel 'n direksie 'n dividend voor wat op die algemene jaarvergadering deur die aandeelhouers goedgekeur moet word. Die aandeelhouers mag 'n kleiner dividend as wat die direksie aanbeveel het, voorstel en aanvaar — maar nie 'n groter dividend nie. Sodra die aandeelhouers die dividend goedgekeur het, word die dividend verklaar. Dit skep onmiddellik 'n verpligting (aanspreeklikheid of las) vir die maatskappy. Dividende mag slegs uit wins wat vir verdelings beskikbaar is, verklaar word. Wanneer dividende verklaar word, moet die maatskappy se finansiële posisie in aanmerking geneem word om te verseker dat voldoende fondse beskikbaar is.

Sommige maatskappye verkies om 'n bykomende dividend gedurende die rekenpligtige tydperk te verklaar. Dit word tussentydse of interimdividende genoem. Die direksie van 'n maatskappy het normaalweg die reg om tussentydse dividende te verklaar en te betaal mits die finansiële posisie van die maatskappy dit regverdig. Die aandeelhouers keur die verklaring van tussentydse dividende op die algemene jaarvergadering amptelik goed. Wanneer die bedrag van die finale dividend (ook einddividend of slotdividend genoem) aan die einde van die rekenpligtige tydperk bepaal word, moet met die bedrag van die tussentydse dividend rekening gehou word omdat hierdie twee soorte dividende die totale dividend vir die jaar vorm.

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