上市公司分红的规则与程序（Rules and procedures for dividends of listed companies）.docVIP

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上市公司分红的规则与程序（Rules and procedures for dividends of listed companies）.doc

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上市公司分红的规则与程序（Rules and procedures for dividends of listed companies）

上市公司分红的规则与程序（Rules and procedures for dividends of listed companies） The rules and procedures of dividends of listed companies The dividend income obtained by investors mainly comes from the net profit of listed companies, which is obtained by dividends of listed companies. Dividends of listed companies are usually carried out after the end of the companys business year, the companys annual final accounts and financial reports. Most companies make dividends from April to July in the next year of the business year. Some companies, especially those listed companies with H shares, have a two year dividend for the medium term and the end of the year. Interim dividends can only be allocated within the balance of profits before the middle of the year, and may be made at the end of the current year without loss. Dividend of listed companies is an important part of the distribution of profits of listed companies. The companys profit mainly includes the companys operating profit. Investment income and net operating income. The distribution of profits by a listed company must be carried out in strict accordance with the relevant provisions of the company law and other relevant regulations. The order of distribution is as follows: 1. tax. The income tax shall be paid to the state tax authorities in accordance with the law. The net profit after tax is called after tax profit. 2. make up for losses. If the company has losses in the previous year, it must make up the losses, or it can not pay dividends. 3. withdrawal of statutory reserve funds (i.e. statutory surplus reserve). According to the company law, the company should withdraw ten percent of the statutory reserve fund after paying the income tax and making up for the previous years losses. When the accumulated amount of the statutory reserve fund is equal to fifty percent of the total registered capital of the company, it can no longer be withdrawn. 4. withdrawal of statutory public welfare funds. The public welfare fund i