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DİVİDANT


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Dictionary of Economics

DİVİDANT

(Dictionary of Economics) :
Anonim şirketlerde elde edilen kardan şirket ortaklarına payları oranında dağıtılan kar payıdır. Dividant dağılımı şirket genel kurulunun yetkisi kapsamındadır. Anonim şirket yönetim kurulları daıtılmasını önerdikleri kar paylarını genel kurula bildirirler. Kar payı dağıtımı konusunda son kararı genel kurul verir. Dividant dağıtımı yapılabilmesi için daha önce yasal ve ihtiyari yedek akçelerin ayrılmış olması gerekir.
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