This article throws light upon the top eight sources of surplus. The sources are: 1. Earned Surplus 2. Capital Surplus 3. Surplus from Unrealised Appreciation of Assets 4. Surplus from Realised Appreciation of Assets 5. Surplus from Mergers, Consolidations and Reorganisations 6. Surplus from Reduction of Share Capital 7. Surplus from Secret Reserves 8. Paid-in-surplus. Source # 1. Earned Surplus: [...]
This article throws light upon the top thirteen determinants of dividend policy. The determinants are: 1. Legal Restrictions 2. Magnitude and Trend of Earnings 3. Desire and Type of Shareholders 4. Nature of Industry 5. Age of the Company 6. Future Financial Requirements 7. Government's Economic Policy 8. Taxation Policy 9. Inflation 10. Control Objectives and Others. Determinant # 1. [...]
After reading this article you will learn about the Meaning and Types of Dividend Policy. Meaning of Dividend Policy: The term dividend refers to that part of profits of a company which is distributed by the company among its shareholders. It is the reward of the shareholders for investments made by them in the shares of the company. The investors [...]