dividend income


dividend income
прибыль в виде дивидендов

по финансовым вложениям


Специализированный англо-русский словарь бухгалтерских терминов. .

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  • dividend income — distribution of earnings to shareholders that may be in the form of cash, stock, or property. mutual fund dividends are paid out of income, usually on a quarterly basis, from interest generated by a fund s investments. Also known as a dividend… …   Financial and business terms

  • Dividend stripping — is the purchase of shares just before a dividend is paid, and the sale of those shares after that payment, i.e. when they go ex dividend. This may be done either by an ordinary investor as an investment strategy, or by a company s owners or… …   Wikipedia

  • dividend tax — UK US noun [C or U] ► TAX income tax that has to be paid on dividend payments: »A cut in dividend tax will make shares more popular as an investment. »The dividend tax credit is available for the shareholder to offset against any income tax that… …   Financial and business terms

  • dividend trade roll/play — Used for listed equity securities. Method of buying and selling stocks around their ex dividend dates so as to collect the dividend (which is 80% tax exempt) offset by a fully taxable capital loss. Predicated on the 80% current exemption that… …   Financial and business terms

  • dividend received deduction — ( DRD) Federal tax law allows a C corporation investing in the stock of other corporations to take a tax deduction for the dividend income received from other corporations. This tax treatment applies to dividends from preferred and convertible… …   Financial and business terms

  • Dividend tax — Taxation An aspect of fiscal policy …   Wikipedia

  • Dividend — This article is about financial dividends. For dividends in arithmetic, see Division (mathematics). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis  …   Wikipedia

  • Income trust — An income trust is an investment trust that holds income producing assets. The term also designates a legal entity, capital structure and ownership vehicle for certain assets or businesses. Its shares or trust units are traded on securities… …   Wikipedia

  • dividend — The distribution of current or accumulated earnings to the shareholders of a corporation pro rata based on the number of shares owned. Dividends are usually issued in cash. However, they may be issued in the form of stock or property. The… …   Black's law dictionary

  • dividend — The distribution of current or accumulated earnings to the shareholders of a corporation pro rata based on the number of shares owned. Dividends are usually issued in cash. However, they may be issued in the form of stock or property. The… …   Black's law dictionary

  • income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… …   Universalium