Home  Journals  Finance and Credit  14(398) - 2010 April

Dividend policy: taking note of the result of investments in financial assets’ revaluation

Available online: 9 April 2010

Subject Heading: DIVIDEND POLICY

JEL Classification: 

During last years the numbers of the companies created a stable dividend history is increased. A source of dividends can be profit of a company only, however this figure in connection with special features of accounting is not always equivalent to profit be subject to distribution as dividends. During the periods of growth and fall of economy and, accordingly, alteration of market value of investments in securities and other financial assets Russian companies dealt with such situations repeatedly.
     In the article analyses of practice of the Russian companies is contemplated. recommendations in relation to identification of a part of profit, which can be distributed as dividends without any losses for a company and its shareholders are given.

Keywords: dividend, dividend policy, paper profit, securities, shareholders

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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