interim dividends


interim dividends
промежуточные дивиденды

(обычно выплачиваются по итогам работы за шесть месяцев). При объявлении таких дивидендов компания должна осуществить авансовый платеж по налогу на прибыль корпораций (advance corporation tax - ACT). Противоположными являются final dividends - финальные дивиденды, выплачиваемые по итогам финансового года компании


Специализированный англо-русский словарь бухгалтерских терминов. .

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  • interim dividends — A company can make distributions during a year which are on account of the final dividend based on distributable reserves at the year end. Easyform Glossary of Law Terms. UK law terms …   Law dictionary

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