Accumulated Earnings Tax (AET) is a tax imposed on corporations that retain earnings beyond the reasonable needs of the business to prevent them from avoiding shareholder taxation on dividends.
An in-depth look at accumulating shares, a strategy to reinvest dividends into additional shares instead of taking the payout, converting annual income into capital growth while managing tax implications.
Advance Corporation Tax (ACT) was a prepayment of corporate tax that companies in the UK had to make on dividends paid to shareholders. It played a significant role in the tax regime until its abolition in 1999.
An in-depth exploration of the Advance Corporation Tax (ACT) system in the UK, detailing its historical context, functionality, abolition, and impact on corporate taxation.
Appropriation is the process of allocating the net profits of an organization in its accounts, typically involving dividends, reserves, taxation, salaries, and interest.
Detailed examination of arrears as a liability that remains unpaid by its due date, including historical context, types, key events, formulas, examples, related terms, and more.
Auction Market Preferred Stock (AMPS) are a type of US preference shares with variable dividends set by an auction process.
A comprehensive guide on Bonus Dividends, their historical context, types, importance, and applicability in financial markets.
An issue of additional shares in a company to existing shareholders, in proportion to their holdings.
A comprehensive look at cash dividends, their importance, types, historical context, key events, mathematical models, and real-world applications.
An in-depth exploration of common dividends, a crucial element in shareholder returns, including their history, types, significance, and practical examples.
Common Stock refers to regular shares in a company, giving shareholders voting rights and the potential for dividends and capital appreciation.
An in-depth exploration of common stock, covering its historical context, types, key events, detailed explanations, mathematical formulas, charts, importance, applicability, examples, considerations, related terms, comparisons, interesting facts, and more.
An in-depth exploration of the various systems used to tax company profits, including historical context, key models, and their impact on businesses and shareholders.
Convertible Preferred Shares are financial instruments that offer the dual benefits of equity and debt, allowing conversion into a predetermined number of common shares while providing fixed income through dividends.
Convertible Preferred Stocks are equity securities that provide holders with dividend payments and the option to convert into a specified number of common shares.
Corporate actions are events initiated by a company that bring about significant changes to its stock holdings and structure, influencing shareholders and the market. Examples include mergers, acquisitions, stock splits, or dividend payments.
A comprehensive overview of coupons in both finance and everyday use, including historical context, types, key events, mathematical models, and more.
The cum-dividend (cum-div) status of a stock indicates that the buyer of the stock will receive the upcoming dividend. Learn about the historical context, types, key events, mathematical models, importance, examples, considerations, related terms, comparisons, facts, stories, quotes, and more.
A detailed look at cumulative preference shares, a type of preference share guaranteeing dividends in arrears before ordinary shares.
An in-depth guide to cumulative preference shares, including definitions, historical context, key concepts, examples, and more.
Detailed exploration of cumulative preference shares, their types, historical context, key events, importance, applicability, and related financial terms.
A comprehensive overview of the Declaration Date, the specific day a company announces its dividends, including definitions, implications, and examples.
A comprehensive examination of declared dividends, detailing their types, significance, historical context, key events, mathematical models, related terms, and more.
An in-depth exploration of deemed dividends, including their definition, historical context, regulatory frameworks, key events, and relevance in finance.
A detailed exploration of deferred shares, including definitions, historical context, types, key events, and more.
An in-depth exploration of distributable profits, including their legal definition, calculation methods, importance in corporate finance, and more.
An in-depth look into the concept of distribution, including its types, applications, key events, importance, and much more.
An in-depth look at distributions to owners, particularly dividends, including types, historical context, mathematical models, and their importance in finance.
An overview of dividends, their calculation, significance, and historical context in both the UK and the USA.
Detailed overview of Dividends including their historical context, types, key events, mathematical formulas, and real-world examples.
Companies that have consistently increased their dividend each year for at least 25 years.
Dividend cover is the ratio of a company’s total earnings for equity to the dividends it pays out. This metric helps assess the sustainability of a company’s dividend payouts.
Detailing the various ways policyholders can utilize dividends from participating insurance policies, including accumulated interest, premium reduction, paid-up additions, and more.
An in-depth exploration of the choices policyholders have concerning the usage of their dividends, with historical context, types, key events, detailed explanations, and examples.
An in-depth examination of dividends, including their historical context, types, key events, explanations, formulas, charts, importance, applicability, examples, related terms, comparisons, interesting facts, quotes, and FAQs.
A comprehensive overview of dividends, their historical context, types, key events, mathematical models, and their importance in finance.
Dividends are portions of a company's earnings distributed to shareholders, representing a direct return on their investment and classified as taxable income. They can be issued in various forms including cash and stock.
Comprehensive guide on Dividends in Arrears, detailing historical context, types, key events, importance, examples, related terms, and more.
Comprehensive coverage of Dividends Payable, explaining its significance in accounting and finance, historical context, key events, formulas, diagrams, examples, FAQs, and more.
Dividends Per Share (DPS) refers to the sum of declared dividends issued by a company for every ordinary share outstanding. It is a key financial metric for evaluating the return on investment from owning shares in a company.
Comprehensive definition and insights on the Dow Jones U.S. Dividend 100 Index, including its criteria, historical context, and applicability.
Drawings refer to assets (cash or goods) withdrawn from an unincorporated business by its owner. If a business is incorporated, drawings are typically in the form of dividends or scrip dividends.
A comprehensive guide to understanding the concept of earnings in a company, how they are calculated, distributed, and their impact on share prices.
Earnings and Profits (E&P) in tax law represent a corporation’s capacity to distribute dividends to its shareholders, distinct from taxable income. E&P reflects the true economic ability of a company to pay dividends taxed as ordinary income.
An in-depth exploration of the Earnings Retention Ratio, a financial metric indicating the percentage of earnings retained in a business after dividends are paid.
An in-depth exploration of Equity Dividend Cover, its importance, calculation, and impact on shareholders.
Equity security represents ownership in a corporation, typically in the form of stocks, providing shareholders with potential dividends and voting rights.
Comprehensive overview of Factor Incomes including types, historical context, key events, mathematical models, and their applicability in various domains such as Economics and Finance.
A comprehensive look at Fixed Rate Dividends, exploring their historical context, types, importance, and applicability, enriched with charts, examples, related terms, and more.
An in-depth exploration of Founders' Shares, their historical context, characteristics, key events, and significance in the corporate world.
An in-depth look at Franked Investment Income, a tax-efficient distribution mechanism that allowed dividends to be transferred between UK companies without incurring additional taxes.
Gross Dividend refers to the amount of a dividend before any tax deductions, crucial in understanding investment returns and corporate tax implications.
Explore the concept of Gross Dividend Per Share (GDPS), its historical context, types, key events, detailed explanations, mathematical formulas, examples, and its importance in financial analysis.
Comprehensive explanation of Gross Dividend Per Share (GDPS), its historical context, importance, types, calculations, and related concepts.
A detailed exploration of group income, focusing on inter-company dividends, tax implications, and strategic importance within corporate groups.
A corporation tax system in which a company making a qualifying distribution pays tax on the dividend paid, with the shareholder treated as having suffered tax on the dividend.
Detailed coverage of the Imputation System in the UK, including its historical context, operations, key events, mathematical models, significance, and more.
A comprehensive guide to understanding income return, a type of financial return derived from interest or dividends.
An in-depth exploration of interim dividends, including their historical context, types, key events, detailed explanations, importance, applicability, and related terms.
A Joint-Stock Company is a business entity where investors pool their funds, receive shares proportionally, and enjoy limited liability. Managed by elected directors, shareholders earn dividends based on share ownership.
Legal capital refers to the amount of stockholders' equity in a corporation that cannot be reduced by the payment of dividends. It is an important concept in corporate finance and ensures the protection of creditors by preserving a certain amount of the company's equity.
The return of financial benefits or operational feedback from subsidiaries to the parent company, including the transfer of resources or information between units at the same organizational level.
A comprehensive guide to understanding net dividends, including historical context, calculation methods, examples, and related financial terms.
Understanding the concept of Net Dividend Per Share, its significance in finance, and how it impacts investors.
A comprehensive overview of non-cumulative preference shares, including definitions, historical context, types, key events, importance, applicability, examples, related terms, and more.
An in-depth exploration of non-cumulative preference shares, their characteristics, types, historical context, key events, mathematical models, and much more.
Non-labour income refers to earnings derived from sources other than employment, such as investments, government benefits, and other non-employment financial gains.
An in-depth look into Non-Participating Policies in insurance, covering their historical context, types, key events, importance, applicability, and more.
A Non-Participating Policy is an insurance policy that does not pay dividends to policyholders. It offers a straightforward and predictable structure, ideal for those seeking stable and guaranteed benefits.
Non-Participating Preference Share refers to a type of preference share that entitles the holder to a fixed dividend but does not grant the right to participate in the additional profits of the company.
A comprehensive guide to non-voting shares, which provide equity finance without diluting company control.
The UK term for a share in the equity of a company, equivalent to common stock in the US. Holders are entitled to dividends and voting rights, differing from debentures and preference shares.
Paid-Up Additions are additional coverage purchased using dividends from a life insurance policy that requires no further premium payments.
Par Universal Life is a type of life insurance that offers flexible premiums and death benefits, along with the potential for dividends.
An in-depth look at Participating Preference Shares, which entitle holders to fixed dividends plus additional profit-sharing, typically after common shareholders have received a designated percentage.
An in-depth look at the Price-Dividend Ratio (PDR), its significance in financial analysis, historical context, applications, and more.
Explore the distinctions between personal income taxes and corporate taxes, focusing on tax rates for corporate retained earnings versus personal income taxes on dividends.
Policy Dividends refer to the returns of premium issued by mutual insurance companies to policyholders, reflecting the company's excess profits or favorable claims experience.
A comprehensive guide to Preference Dividends, including their historical context, types, key events, explanations, and practical applications in finance.
Comprehensive insights into Preference Shares, their types, historical context, key features, importance, and comparisons with ordinary shares.
Preferential Distribution explains how particular groups of shareholders receive specific preferences or privileges during the distribution of profits, assets, or dividends.
A comprehensive exploration of preferred shares, their types, characteristics, historical context, importance, and comparisons with ordinary shares.
Preferred Shares are a class of ownership in a corporation with priority over common shares in terms of dividend payments and assets upon liquidation, generally lacking voting rights.
Comprehensive coverage on property income, including historical context, key events, categories, formulas, and practical examples.
A comprehensive guide to understanding proposed dividends, their importance, applicability, examples, related terms, and more.
A type of dividend that meets specific IRS criteria for favorable tax rates.
Formerly, any dividend paid by a company or other distribution from company assets to shareholders that carried a tax credit. The shareholder was given allowance for the tax paid at source. From April 2016, the tax credit system was replaced by a dividend tax.
A Regular Dividend is a recurring distribution of a company's profits to its shareholders, typically occurring during the ordinary course of business operations.
Reserves are a part of the capital of a company, originating from retained profits or the issuance of share capital above its nominal value, earmarked by directors for special purposes.
A comprehensive guide to understanding share buybacks, their historical context, mechanisms, benefits, and implications in the corporate world.
An in-depth look at share buybacks, including their historical context, types, key events, detailed explanations, benefits, and applications.
Comprehensive Overview of Shareholder Rights, Including Voting, Dividends, and Legal Protections
A comprehensive examination of tax vouchers, their relevance in dividends, historical context, and practical applications.
Tax-Deferred Growth refers to the accumulation of investment earnings that are not subject to tax until they are withdrawn. Such earnings may include interest, dividends, or capital gains.
A comprehensive overview of taxable accounts, including types, historical context, key events, explanations, formulas, charts, importance, applicability, examples, related terms, comparisons, facts, quotes, FAQs, and references.
Profit earned by an organization but not distributed to its shareholders by way of dividends. Frequently used by companies to finance their activities.
A comprehensive exploration of unearned income, including its definition, historical context, types, key events, mathematical models, importance, applicability, examples, related terms, interesting facts, and more.
A comprehensive look at arrearage, covering its definition, applications in finance and investment, historical context, and related terms.
A comprehensive overview of Automatic Withdrawal mutual fund programs, including mechanics, benefits, types of payment, and considerations for investors.
