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TEMETTÜ
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TEMETTÜ
(Dictionary of Economics) :
Her ortağa, gerçekleşen kâr içinden, kendi pay oranı dahilinde ayrılan kâr payına verilen addır. Kâr payı, yıllık bilançoya göre belirlenen net kârdan ya da bunun için ayrılmış yedek akçelerden dağıtılabilir. Kâr payının dağıtılmasına anonim şirketlerde genel kurul karar verir. Ana sözleşmeya konulacak bir maddeyle, bazı pay tiplerine dividentle ilgili olarak ayrıcalık tanınabilir. Böyle durumlarda, kâr dağıtılırken yapılan ayrıcalıklarla ilgili oranlar dikkate alınmalıdır.
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