- franked dividend
- неоподатковані дивіденди (податок з яких сплачений емітентом)
The English-Ukrainian Dictionary. Economics, Finance, Banking, Investmentss, Bank Loans. S. Ya. Yermolenko, V. I. Yermolenko. 2002.
franked dividend
Смотреть что такое "franked dividend" в других словарях:
Franked Dividend — An arrangement in Australia that eliminates the double taxation of dividends. Dividends are dispersed with tax imputations attached to them. The shareholder is able to reduce the tax paid on the dividend by an amount equal to the tax imputation… … Investment dictionary
franked dividend — /fræŋkt ˈdɪvədɛnd/ (say frangkt divuhdend) noun a dividend paid out of company profits on which the full corporate tax has been paid …
Dividend imputation — is a corporate tax system in which some or all of the tax paid by a company may be attributed, or imputed, to the shareholders by way of a tax credit to reduce the income tax payable on a distribution. In comparison to the classical system, it… … Wikipedia
Dividend stripping — is the purchase of shares just before a dividend is paid, and the sale of those shares after that payment, i.e. when they go ex dividend. This may be done either by an ordinary investor as an investment strategy, or by a company s owners or… … Wikipedia
Dividend tax — Taxation An aspect of fiscal policy … Wikipedia
Franked Income — After tax investment income that is distributed by one U.K. company to another. This income is often distributed in the form of dividends. The idea behind franked income is to prevent double taxation. If Company A receives a franked dividend from … Investment dictionary
franked investment income — is dividends received from a UK company. It does not matter whether the dividend is a preference or ordinary dividend. For a corporate investor, franked investment income is free of any further corporation tax, on the basis that the company… … Financial and business terms
franked investment income — When a company receives a dividend from another company it will also receive the appropriate tax credit which can then be offset against ACT on its own distributions in the same period or carried forward to the next accounting period. Tax losses… … Law dictionary
Franked Investment Income — Income that is received as a tax free distribution by one company in the U.K. from another. This income is typically tax free to the receiving firm and is usually distributed in the form of a dividend. Franked investment income was introduced in… … Investment dictionary
franked — /fræŋkt/ (say frangkt) adjective 1. (of a dividend) registered as having had tax paid at the corporate rate. 2. fully franked, with tax paid at the corporate rate on the entire sum. 3. partly franked, with tax paid at the corporate rate on some… …
franked payment — Before 1 April 1999, a dividend or other distribution from a UK company together with the advance corporation tax (ACT) attributable to that dividend. The shareholder received the dividend with the associated tax credit. ACT was abolished from… … Accounting dictionary
