The most paid dividends per share. Which companies pay dividends on stocks? What shares can you get

Do you want to receive a stable dividend income? Or looking for high dividend stocks? Everything is real! In this article, you will find out which companies have been paying dividends on stocks over the years and get the TOP 10 most interesting dividend stocks.

After reading this article, you can easily build your dividend portfolio!

So let's figure it out - which companies pay dividends, what do they have in common?

Let's start with the simplest. You know what are dividends?

But that is not all. The shares of this company must be traded on the stock exchange - otherwise how will you know about it?

That is, to find interesting dividend stocks, we look at companies:

1 - shares of which have been listed and are traded on the stock exchange. All the information we are interested in is on the Internet, freely available. It is not easy to find such stocks, but very simple;

2 - which have a valid dividend policy with prescribed conditions for the payment of dividends. Moreover, it is stated there that they must distribute among the shareholders at least a certain% of the profit. In reality, you don't have to read company documents and frantically search for Dividend Policy among them. We will invest in stocks that have paid out over the years. Those. there is politics and dividends;

3 - which generate profits - otherwise where to get the funds to make payments?

3 types of dividends. Are you “smart” or “beautiful”?

Dividends dividend strife. You can receive:

• Regular dividends... The majority of such companies. In the American stock market, the frequency of payment of dividends once a quarter is very common, but you can find it once a month, once every six months and once a year. By composing your dividend portfolio, you can easily shape it so that you receive payments every month. 90% of investors looking for which companies pay dividends on stocks want to buy exactly the stock with regular dividends.

An example of recurring payments is McDonald's Dividends (MCD):

As you can see, McDonald’s not only pays out dividends on a regular basis, but also increases their size every year. This corporation belongs to the "dividend aristocrats", which we will discuss below.

• Additional (or special) dividends... Sometimes companies, due to certain circumstances, decide on the distribution of the accumulated or resulting from any successful transaction of profit among shareholders. As a rule, this is a one-time rather large payment. Unexpected and enjoyable. This does not happen often, but, as you can see, it does happen.

Look at the graph to see how it looks:

This is Leidos Holdings, Inc. The size of the regular dividend is $ 0.32 per share on a quarterly basis (the dividend yield is just over 2%), the size of the special dividend is $ 13.64 per share (28% of the share price). I was lucky enough to participate in this profit distribution, below I will show you how to look for such opportunities.

• Liquidation dividends... A sadder option, especially if you were planning to own this company forever. As the name implies, they are paid in case of liquidation of the company. The property is sold, debts are paid and the rest of the funds are distributed among the shareholders of the company.

To develop your dividend strategy and buy the right stocks for your portfolio, you need to answer one very important question:

The main question before buying dividend stocks

And now a reasonable question - for whatto you personallyneed dividends?

Your choice depends on the answer to this question - where to look and what to buy in your portfolio. Therefore, you need to decide on a goal now, what do you want to get from dividends?

• Do you want to receive stable passive income that will only grow over time?
• Or do you want to catch your luck by finding a company that will pay a large dividend, but at a time (special or additional dividend)?
• Or are you interested in companies that will pay high dividends for some, possibly limited, time, much higher than the market?

These are all different companies. Let's figure it out together.

Dividend aristocrats - companies with stable dividend growth

My favorite type of company. The best option for generating passive income. Above you saw the chart of McDonald's stock - stable dividend growth over several years. In fact, McDonald's has been increasing its payments annually for over 40 years.

So, what are dividend aristocrats, what is the point for them to constantly increase payments and where to look for them.

What are dividend aristocrats

These are companies, as a rule, large international corporations, which must fulfill two conditions:

1. History of dividend payments 25 years or more,
2. Annual increase in the size of the payment.

If the company misses the increase in the size of the dividend - it drops out of the honorable list of dividend aristocrats.

Not all large profitable companies pay dividends to their shareholders. For example, the well-known GOOGLE and AMAZON don't pay in principle. They use all the earned profits for their development. Partly because of this, Amazon stock quotes are growing faster than, say, McDonald's, which pays part of its profits in the form of dividends.

Why do companies pay dividends?

There are several reasons. It often happens that there is profit, but there are no worthwhile ideas for its investment. In this case, it is more profitable for the company to pay part of the profit to shareholders, thereby increasing the value of the company in their eyes, than to keep it in accounts or use it ineffectively.

But there are companies that make the decision to pay dividends quite deliberately. Let's figure it out - why and why companies pay dividends, what are the benefits to them?

1. Dividends are income... If the main shareholders of the company need money - why not get it in the form of dividends?
2. Dividends are prestige... This is value in the eyes of shareholders and, therefore, an ongoing interest in the company's shares. It is not only profitable, but also honorable to own shares of a company with ever-increasing payouts. This is the goose that lays the golden eggs. I bought it once and provided an endless cash flow for myself and my family for the rest of my life. Long-term dividend investors are much more interested in an issuer with a payment history of more than 20-30 years than a popular company with 2-3 payments and an incomprehensible prospect in terms of dividends.
3. Dividends are goodwill, accumulated over the years. Banks are happy to lend to such borrowers at a lower interest rate. Business partners value cooperation with a reliable stable company

Why do ordinary investors need dividends?

It seems like a naive question, but nevertheless it is often asked by novice investors. Especially young people who are interested in the maximum growth in the value of shares.

Undoubtedly, dividend stocks will be of most interest to retirees and those who want to receive regular additional income.

Dividends are:

• the opportunity to make a profit without selling the company's shares,
• for our investor, dividends in foreign currency are devaluation protection, which recently too often and strongly devalues ​​the national currency,
• confidence for their owner. You know that regardless of the situation in your personal life, the economic crisis in the country and the world at the appointed time (once a month, quarter or year), a certain amount of money will be credited to your account. Whether you work or play, it doesn't matter. And it's nice
• high profitability... With the right choice of shares, the profitability of dividend shares is much higher than the profitability of a bank deposit,
• growing passive income- the amount of payment from dividend aristocrats increases annually.

Example of stocks with rising dividend payments

Major American retailer Target Corp.

Dividends are paid on a quarterly basis, the period for increasing the amount of payments is 50 years.

If you bought 100 shares in 2009 and held them without buying or reinvesting dividends, then the amount of annual dividends would grow from $ 68 to $ 248.

In rubles, taking into account the current ruble exchange rate at the time of receiving dividends, your annual payment would have increased from 2,152 rubles. up to RUB 14,838

The world famous McDonald's Corp.

Dividends are paid on a quarterly basis, the period for increasing the amount of payments is 42 years.

If you bought 100 shares in 2009 and no longer invested in this company, then the amount of annual dividends would grow from $ 200 to $ 376.

In rubles, taking into account the current ruble exchange rate at the time of payment, your annual dividend from 100 McDonald's shares would increase from 6 330 rubles. up to RUB 22,496

The charts show how you can secure growing passive income simply by investing in dividend stocks with a good track record.

Having bought into your portfolio the shares of 7-10 companies that are consistently paying dividends, you will feel much calmer and more confident in the future.

How to choose a company that pays dividends consistently?

If you don't know how to choose dividend stocks, a simple checklist for choosing reliable dividend paying companies will help you:

1. Payment history. How many years the issuer has been paying dividends and annually increases the amount of the payment. Agree, if a company has been paying dividends for 25 years or more, then it is more likely to continue to do so. Therefore, you have to choose from these companies.
2. Dividend Yield. There are good times to buy stocks and there are bad times. Successful - when bought cheap, and therefore, the dividend yield at the time of purchase is quite interesting, and unsuccessful - when the shares are expensive and the dividend yield is low. Everything is interconnected, so we choose stocks with a high dividend yield.
3. Dividend payout ratio. Agree, if the company pays 100% of the profits - it's nice. At the same time, it is risky and, with a high degree of probability, short-lived, because there is no “safety margin” and most likely the amount of dividends will not grow. And we are interested in the long-term steadily growing cash flow. Therefore, when choosing dividend stocks, pay attention to what percentage of the company's profit goes to dividend payments. It is desirable that no more than 70-75%.
4. Capitalization. Choose "monsters" - ie. large companies with well-established business and connections, which will withstand the crisis. It's like a saying - while the fat one dries, the thin one dies. Of course, it is easier and faster for small firms to adjust to the new market realities, but large ones will be helped over the years by established connections, accumulated capital, reputation and experience of "experiencing" periods of recessions and falls. Of course, sometimes large companies go bankrupt, but among small ones the percentage of bankruptcies is much higher.
5. Prospects and relevance. What are the company's prospects, how interesting and in demand are their product or services? This information can be seen not only in reports (management forecasts) and in analyst reviews. You yourself can find companies whose products will be in demand both during the period of market growth and during the economic downturn. At all times, people eat, brush their teeth and use electricity.
6. Without fanaticism. Even when you meet the most wonderful company with bright prospects, don't forget about diversification! This is sacred. Diversification will save you money.

You can find companies that have been increasing dividends for 25 years or more by following the link https://www.dividend.com/dividend-stock-screener.php

Push Advanced Dividend Screening and choose 25-Year Dividend Increaser?(Yes)

Where to click and what to choose, see the screenshot:

What is the yield of dividend aristocrats?

You can count on 3-6% per annum (in general, the dividend yield of such shares can vary from less than 1% to more than 6% - depending on the company's policy and the share price at the moment).

But, given that the size of the payment is growing year after year, in 5-10 years you will receive much more than now.

For example, the well-known company Altria Group Inc., which produces cigarettes of the popular brands Marlboro, L&M, and others, has been increasing its dividend for 48 years.

Altria Group Inc. dividend yield (ticker MO) ranged from 3.7% to 7.4% between 2009 and 2017. At the same time, the size of the payment was constantly growing, and the% change depended only on the share price at a particular moment. As you can understand the cheaper the shares, the more profitable it is to buy them(thanks to periodic crises for this opportunity!)

Since 2009, the dividend per share has grown from $ 1.36 to $ 2.64, i.e. by 94%. At the same time, the value of the share itself increased from $ 18.28 to $ 63.42, i.e. by 246%.

If you reinvested the dividends received annually in the shares of the same company, you would have more shares in your portfolio and, therefore, higher income.

Compare the dividend yield chart for 100 MO shares with and without dividend reinvestment:

And if, in addition to reinvesting dividends, annually invest a certain amount of money in the same shares, calculate for yourself how much income you could receive.

This is how, step by step, year after year, capital is created that brings passive income. Simple, monotonous, but effective. With such a systematic approach, in 5-10 years after the start of investing, you can safely travel for dividends.

Example of companies paying dividends on stocks for more than 25 years

I have selected for you dividend aristocrats with quite interesting returns as of 09/30/2017:

Now you have an idea of ​​which companies are paying dividends on stocks and what to look for when choosing stocks for your portfolio.

Want to know more? Download a free book and study at any free time, the information will always be relevant:

Each of these companies annually increases the size of the payment. By investing in these stocks, you will receive growing passive income.

Want to know more about:

• how to choose dividend stocks with growing payments?
• how create reliable passive income?
• how protect against devaluation and inflation?

High dividend yield stocks

Now let's look at companies that pay higher (relative to the market) dividends. As a rule, this is 8-16% per annum (and even more). But you must understand that profitability is never without risk... The higher the profitability, the higher the risk of a decline in the share price due to unfavorable market situations.

You can receive such dividends, for example, on shares of real estate mortgage funds (Mortgage REIT), partnerships in LLP (MLP) and business development companies (BDC). They pay their shareholders about 90% of the profits.

Real estate investment funds

Real estate investment funds(REIT) is a collective form of real estate investment. Funds are invested in real estate objects themselves, mortgage-backed securities, mortgages, as well as issued in the form of loans for the purchase of residential and commercial premises (mortgage lending).

Real estate funds are required by law to distribute at least 90% of net profits to shareholders, otherwise they are subject to corporate income tax. But you must understand that no one here is talking about an increase in payments. How much they earned - they distributed so much.

Naturally, everyone tries to do their best to maximize profits, but there are different economic and financial situations. For example, the Fed's rate hike. If a real estate mortgage fund takes a loan at a high rate and issues it to its clients at a fixed rate, then the difference, i.e. profit decreases. And, consequently, the probability of a decrease in the dividend payment is quite high.

If you are a pensioner and you are interested in increased payments here and now, then part of the shares of such companies should be kept in your portfolio.

We will consider such funds in more detail in the article. How to invest in real estate with small capital.

MLP partnerships

MLP (Master Limited Partnership) also pays quite high dividends. This is a form of collective investment. We can also buy shares of this Limited Liability Partnership (partnership) on the stock exchange. In the United States, MLPs are common in energy, oil and gas transportation. There are also MLPs related to real estate and storage.

MLP's work is managed by General Partners holding a 2% stake in the partnership. They make management decisions, they also decide on the distribution of quarterly payments (mainly in their direction), if the profit is more than planned. Thus, they are interested in the development and profitability of the partnership.

Limited (passive) partners, in whose hands 98% of the MLP, do not have the right to vote, they are simply investors, owners of the MLP share. Likewise, if you buy shares of companies from this sector, you will simply receive regular dividends until the moment the shares are sold.

Examples of MLP and MLP-based ETFs:

Special dividends - where to look?

Special dividends- unplanned, as a rule, rather high and pleasant payments. I love such moments in my financial life when one of the companies pays 25% or more% of its value at a time.

Kazakhstani Kazakhtelecom (KZTK) in 2011 announced special dividends in the amount of 18,594 tenge per share at the current share price of about 19-20 thousand. The dividend yield was almost 100%

In 2016, the American corporation LDOS announced a special dividend payment of $ 13.43 at a share price of about $ 48-49. This made it possible to receive 25% of the value of the shares literally 2 weeks after the purchase.

As a rule, the decision on the distribution of special dividends is made after an exceptionally high profit has been received at the end of a certain period or in the event of a change in the company's financial structure.

Unlike regular dividends, a special (or additional) dividend is a one-time payment. That is why it does not affect the company's dividend yield.

When “hunting” for special dividends, do not forget that about 1-2 weeks before the ex-dividend date (or the “cut-off” date), the share price rises, and immediately after this date it falls, sometimes by the amount of the dividend.

You can see the announcement of the company's decision to pay special dividends on the resource https://seekingalpha.com/dividends In chapter Dividend News.

Here is a screenshot of the dividend declarations:

Here you will find all the relevant information about the distribution of dividends:

1. Company,
2. Payment amount,
3. Periodicity,
4. Dividend type (regular / special / liquidation),
5. Change in the size of the payment (increase / decrease / no change),
6. Dividend Yield,
7. Key dates (date of payment, date of register fixation, ex-div - the date until which you can buy shares to receive dividends).

Here's what a particular company's dividend announcement looks like:

PICO Holding announced a special dividend distribution of $ 5 per share, ex-dividend date (by which the shares must be purchased) November 5, register fix November 6, payout November 20.

ETP announces a regular (quarterly) dividend distribution of $ 0.565 per share, an increase of 2.7%. Future dividend yield (based on $ 0.565 per quarter) 13.61%. Payment on November 14, ex-dividend date November 6, register fixing on November 7.

Where can I find dividend stocks? useful links

So, to summarize - where can we find information on dividend stocks:

• Search Dividend Aristocrats: https://www.dividend.com/dividend-stock-screener.php

Here, on the page of a specific company, you will see information on the payment of dividends after its announcement: how many days are left until the ex-dividend date, the amount of the payment, the date of payment:

• Latest news on dividend payments: https://seekingalpha.com/dividends
• Free Dividend Stock Book - Click on the link and grab the dividend book absolutely FREE

How to get dividends?

How to determine the cut-off date for dividends?

How is the amount of dividends determined?

How can you quickly make money on dividends?

How does the company decide to pay dividends?

When does the company pay dividends?

Is it possible to shortcut the dividend cutoff?

How quickly does a stock close a dividend gap?

What taxes should be paid on dividends?

Is it possible to receive dividends from IIS shares to a separate account?

You don't have to constantly trade on the stock exchange to generate income from stocks. You can bet on dividends.

How are dividends on shares accrued?

Dividends are the income of the owner of the shares. In fact, this is a part of the profit of a joint-stock company, distributed among the owners of shares. The amount of dividends depends on:

the financial position and profit of the company;

expenses, tax base;

the order of distribution of net profit.

Let's look at an example of how to calculate dividends on a stock. Let's say the company earned 100 million rubles. for 2015. Of these, 20 million were spent on taxes and all kinds of fees. Remaining 80 million rubles. - the amount to be distributed between the shareholders and the company itself. At the general meeting of shareholders, it was decided to spend 50% (that is, 40 million rubles) on development - to buy new equipment, expand the staff, open a new branch. It remains to distribute 40 million rubles among the shareholders.

In total, the company has issued a million shares. That is, for each account there is 40 rubles. If you own 100 shares, you will receive RUB 4,000 in dividends. If you bought 1000 shares, you will already have 40,000 rubles.

When and how are share dividends paid?

The joint-stock company pays dividends on shares once a year, half a year or quarter. The key day is considered to be the date of closing the register of shareholders. Even if you bought shares the day before, a few days before the close, you will receive dividends for the entire reporting period. You don't need to hold shares for a year. It is for this reason that the value of securities increases towards the end of the year and decreases at the beginning of a new one. Dividends are always paid for the previous reporting period.

Please note that it is pointless to buy shares the day before the register closes: this way you will not get into the register and you will not receive dividends for the year. To receive dividends, you need to clarify the trading mode. In Russia, this regime is designated "T + 2". This means that if the register closes on December 20, you need to buy shares by December 18, that is, 2 days before the close. In the US, there is a “T + 3”: at the same closing date, you must buy shares at least 3 days in advance, ie. until December 17th.

Now about how the dividends are paid on shares.

It all depends on how you bought them:

If you work through a broker (or an online stock store), the money goes into your internal account. You can withdraw them or invest in securities.

If you bought shares directly (for example, at Gazprombank), you can get the amount in different ways: to a bank account or card, at the bank's cash desk or by postal order.

You do not need to pay taxes on dividends yourself. The broker (or issuer) acts as your tax agent, that is, transfers the amount to you after deducting income tax (13%).

What stocks pay big dividends?

Not all companies transfer dividends to their shareholders. The income of the owner of the shares depends on the current state of the joint-stock company, its profits and policies. Consider which stocks are paying dividends.

Young organizations often invest all their profits in development (new projects, equipment, etc.). Accordingly, the shareholders receive nothing. On the other hand, such a company may be interested in investments, therefore it attracts shareholders with high dividends on the first or additional issue.

Dividend investing is one of the oldest strategies for achieving financial independence, which does not lose its relevance in our time. To buy shares for an individual and receive dividends, you do not need any specialized skills or special talent: you just need to become their owner.

The content of the article:

What are dividends

Dividend (dividend) - a certain part of the profit of a company (joint stock company - JSC), which is paid to the holders of its shares - shareholders. The amount of payments depends on the number and type of securities at their disposal. The total amount of funds distributed as dividends is established by the board of directors of the JSC after clearing taxes, deductions for business expansion or its modernization.

Dividends in simple words are a part of the profit of a joint-stock company after taxes, which the board of directors decided to distribute among the co-owners of the company - shareholders.

For example, large container shipping operator TAL International Group (NYSE ticker TAL), which is one of the highest dividend companies in the United States, pays 85% of its profits to its shareholders over 11 years. The annualized return on shares today is at the level of 11.6%.

How to get dividends from stocks

To receive dividends on securities, it is necessary to comply with the main condition - to be the holder of the company's securities at a certain point in time, which is called the date of register fixation or dividend cutoff. The payment of interest to shareholders is a very large monetary transaction that takes place in several stages.

• Dividend Announcement Day (Declared Date). This is the name of the moment when the date of payment of dividends and their volume will be announced.
• Registry Closing Day (Dividend Record Date). On this day, a list of shareholders who will receive dividends is drawn up. To be included in the list, it is necessary that the data of the holder of the securities by this date have already been in the register.
• Ex-dividend date (Ex-dividend Date). Date "no dividend", that is, the first trading day on which the rights to receive the last declared interest on the shares remain with the seller, and do not pass to the buyer. At (New York Stock Exchange, NYSE), this moment occurs four days before the Dividend Record Date.
• Payout date (Payment Date). The day of receipt of dividends by shareholders, which occurs approximately 30 days after the closing of the register. It should be noted that 1-3 weeks pass from the day of dividend accrual to its actual transfer to an investor account in the US market.

The stages of the dividend process can be seen on the example of the company IBM, Ex-dividend Date for the shares of which was August 8, 2017 ( data from the dividend service nasdaq.com):

Where to get dividends

Receiving dividend amounts is not particularly difficult. For example, consider where you can get Gazprom's dividends.

• When buying shares through a broker, dividends are transferred to the trading account some time after the dividend cut-off (up to 60 days) and then are available for withdrawal in any way suggested by the intermediary company. The broker credits the profit to the client's account after the deduction of tax and his own remuneration.
• If the company's securities were purchased from Gazprombank, the holder can receive his interest in cash at the bank's cash desk, to his current account (card) or by postal order.

How dividends are paid

Most often, shareholders receive cash dividends ( cash dividend), that is, paid in money. But sometimes, instead of money, the company transfers to shareholders an equivalent number of its own shares ( stock dividend) or other property.

• For example, if you bought shares from a broker, then on the day of payment, the manager will add dividends on shares to your account.

Payments can be made once a year, once a quarter or a month, or not at all. Also, some firms sometimes make one-time payments to shareholders (special dividends) in case of excess profits, changes in tax rules or for other reasons. Dividends that were paid before the end of the financial year are called interim ( interim dividend), and those that were distributed at its completion - final ( final dividend).

T + 2

T + 2 is the operating mode of the exchanges, according to which the registration in the register of shareholders occurs two days after the purchase of shares. This is done in order to cut off numerous intraday traders' transactions and reduce costs.

This means that you can expect to receive dividends if you managed to buy shares a couple of days before Dividend Record Date.

You can, for example, buy Sberbank shares and receive dividends for years, but in order to qualify for the next-to-purchase payments, you need to take into account the principle of operation of the T + 2 mode. This means that the company's shares are acquired no later than two days before the register is closed, otherwise the transaction data will not be included in it. Accordingly, the declared interest will be received by the previous owner of the securities.

It should be borne in mind that usually after the approval of the amount of dividends, the value of shares rises sharply. Therefore, buying securities immediately before the cutoff often makes no sense: the dividend does not always cover the overvalued value.

How to find out when the dividend will be paid

Companies provide information on how to receive dividends on shares, on the amount and timing of their payment on their websites and publish on news resources. Also, the relevant data is provided by exchange platforms and mandatory disclosure services, for example, http://www.e-disclosure.ru/.

As a rule, the amount of dividend payments, as well as the decision on their payment, are discussed at the general meeting of shareholders. Such meetings are regular, held once a year ( AGM– annual general meeting of shareholders) and extraordinary ( EGM– extraordinary general meeting of shareholders). Information about the dates of the meetings and the time of fixing the register is posted on the company's Internet resource in the section " for investors».

Mandatory disclosure resources, as well as the website, do not provide the opportunity to subscribe to company news feeds, which is not very convenient. There are two ways to get up-to-date information on companies.

1. Subscription to the London Stock Exchange (LSE) website. In addition to foreign, shares of many domestic companies are traded on the LSE. For each of the companies represented on the site, you can receive information without delay to your email account by subscribing to a free subscription in the Email Alerts section. All data is provided in English.
2. Usage Investor relations- services of companies serving shareholders and investors. The website of each company with shares traded on the stock exchange has a section for the owners of their securities. Often you can subscribe to news for investors there. If the subscription form is not provided, then you can contact support with a request to obtain such information. It should be borne in mind that companies' own mailings may provide data with a delay, and they may be incomplete.

In addition, you can use the aggregated dividend data, which can be easily found on the web by relevant queries.

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Example of calculating dividends on shares

A certain CJSC "Company" has 10 thousand common and 500 preferred shares in the authorized capital with a par value of 1000 rubles. per share. During the reporting year, CJSC received 600 thousand rubles. net profit, which it was decided to distribute all among the shareholders. According to the charter, dividends on preferred shares amount to 20% of their value.

The shares are owned by:

• shareholder A - 5 thousand ordinary shares;
• shareholder B - 2 thousand common and 300 preferred shares;
• shareholder C - 200 preferred shares;
• shareholder D - 3 thousand ordinary shares.

Dividend per 1 preferred share is 1000 rubles. × 20% = 200 rubles. The total amount of payments on preferred shares will be: 200 rubles. × 500 pcs. = 100 thousand rubles.

Payment for 1 ordinary share will be: (600 thousand rubles - 100 thousand rubles): 10 thousand pieces. = RUB 50

Accordingly, the holders of the securities will receive the following dividends:

• shareholder A - 250 thousand rubles. (50 rubles × 5 thousand pieces);
• shareholder B - 160 thousand rubles. (50 rubles × 2 thousand pieces + 200 rubles × 300 pieces);
• shareholder C - 40 thousand rubles. (RUB 200 × 200 pcs.);
• shareholder D - 150 thousand rubles. (50 rubles × 3 thousand pieces).

Taxes and other costs

Dividends under the legislation of the Russian Federation fall under the definition of income, therefore, a tax of 13% is deducted from them. If you buy shares and receive dividends through a broker, then payments go to the account without tax. At the end of the year, the brokerage company makes a recalculation, as a result of which additional tax may be withheld or, conversely, the surplus withheld may be returned.

For example, dividends were received in the amount of 100 thousand rubles. and a tax of 13 thousand rubles was deducted from them. Subsequently, a loss of 10 thousand rubles was recorded on the account, respectively, the profit for the year amounted to 90 thousand, so the broker is obliged to return 1.3 thousand rubles. into the account.

But, if the loss is credited in the new reporting year, then in order to return 1.3 thousand rubles, you will have to write a statement to the tax office about the loss received, and, having received the appropriate certificate, return your money. Therefore, it is advisable to close all your positions at the end of the year, and reopen them in early January, in order not to carry over current losses to the next year.

If you find an error, please select a piece of text and press Ctrl + Enter.

The authorized capital of a joint stock company is a set of shares distributed among its owners. The income of a joint-stock company is received by its owners in the form of dividends on the shares they own. How are dividends paid on shares? This procedure has its own nuances.

Dividends on shares in legislation

First, let's figure out what exactly is meant by dividends.

From the point of view of the Tax Code, namely article 43, dividends are any income received by a shareholder or member of a company in the distribution of profits remaining after tax. Dividends are paid in proportion to the owners' shares in the authorized capital of the organization. Thus, the concept of dividends in the Tax Code is somewhat broader, it applies both to joint-stock companies, whose charter capital is divided into shares, and to limited liability companies, whose authorized capital consists of the shares or contributions of the founders. In the LLC law, the concept of dividends is absent, and the process of distribution of profits itself is not described in additional terms. The law on joint-stock companies, on the contrary, fixes the receipt of dividends on shares for the payment of income specifically for the joint-stock company (Article 42 of the Federal Law of December 26, 1995 No. 208-FZ).

What shares are dividends paid on

Shares of a joint-stock company, the entire total par value of which forms the authorized capital, can be ordinary or preferred. Moreover, ordinary shares always have the same par value. A company may have several types of privileged shares, but in each such group, preferred shares also have the same value and give their owners an identical amount of rights.

The difference between the two types of these securities is that the payment of dividends on preferred shares is always fixed - it is spelled out in the company's charter. In the second case, everything will depend on the profit of the organization and on the decision regarding the use of this profit for the payment of dividends.

When is the payment of dividends on shares

A joint-stock company can pay dividends based on the results of the 1st quarter, six months, 9 months and a year. The decision on the payment of income on shares is made by the joint-stock company within 3 months from the date of the end of the relevant period.

Dividends on ordinary shares are a payment from the company's net profit after tax, determined on the basis of financial statements. If the company, for some reason, ended the year with losses, its shareholders will receive nothing. But this does not apply to all owners of the company. The company is obliged to pay dividends on preferred shares, if not at the expense of net profit, then from reserves specially formed for these tasks.

What determines the size of the dividend on ordinary shares

All profits do not necessarily go towards paying dividends. A certain part of it can be used for business development.

The decision on how much of the profit will be spent on dividend payments is made by the general meeting of shareholders. How the amount of dividends on ordinary shares is calculated is influenced by the recommendation of the board of directors of the JSC. The Council sets the maximum amount of dividends per share. The final decision of the shareholders must fit within this amount. Moreover, the board of directors may, in principle, not recommend the payment of dividends based on the results of a given year. Other shareholders will also not be able to violate this recommendation.

At the general meeting of shareholders, in addition to the fact of payment of dividends, as well as their size, it must be approved on what date persons claiming income will be determined, as well as the date and form of payment of dividends. The register of shareholders-recipients of income is determined in the period from the 10th to the 20th day from the date of the decision by the general meeting on the payment of dividends. After the register is closed, the company is given 25 days in normal cases, or 10 days if we are talking about a nominee holder or a trustee-professional participant of the securities market, in order to settle accounts with all owners of shares. The specific date for the payment of dividends is also determined by the meeting of shareholders.

The law establishes the requirement for cashless payments with shareholders. Thus, in order to resolve the issue of how to receive dividends on shares, it is better for individuals to acquire a bank account, the details of which must be known by the issuing company. An alternative option is postal order. For legal entities, dividends are transferred to the current account. Cash payment of dividends is prohibited.

Taxation when calculating dividends on shares

A company that pays dividends to its shareholders is recognized as a tax agent for this type of income. In settlements with individuals, it will have to withhold and transfer personal income tax to the budget, and profit tax from the income of legal entity shareholders (clauses 3, 4 of Art. 214, clauses 3, 7 of Art. 275, p. 3 article 284 of the Tax Code of the Russian Federation). In general, the rate of both taxes on dividends is the same - 13%. But in a number of situations, a different rate is applied. So, if a Russian company pays dividends to a foreign individual who is not a resident of the Russian Federation, personal income tax is withheld from him at a rate of 15%. If the recipient of dividends is a foreign company, then its income is subject to the same 15%, but this time income tax. International agreements regulating, among other things, the payment of dividends between Russian and foreign companies, may establish a different tax rate. In this case, it is she who is in priority, and the 15% provided for by the Tax Code are not applied.