ngomhla ongaphambi ex-dividend umhla
Umyalelo tailored wonke ubungakanani dividend kukuba yinxalenye inzuzo ukuba inkampani lugqiba ukuba wabe yalo shareholders ekupheleni ngamnye iyabala xesha njengoko yomvuzo ye-eyinkunzi investedKwaye' nokuqheleka jikelele intlanganiso amahlakani, emva ekubeni ikuvumile lwabiwo-mali, uchaza ixesha, ngendlela kwaye isixa-mali profits ukuba isithuba.
Indibano lugqiba isixa-mali inzuzo zihanjiswe njengoko dividend emva ukwabiwa a quota ukuba kwabelwa isemthethweni uvimba, kwaye emva deduction na ezinye sum ukuba kusetyenziswa kuba internet okanye ezinye iinjongo le inkampani.
Indibano babe kanjalo malunga hayi wabe i-dividend ukuze reinvest i-profits okanye ukuba iquke ilahleko kwaye accumulated amatyala kwi-izikhundla ngasentla. Ezona widespread ifomu ummiselo womgaqo-inzala ufumana imali ezinkozo. Banako kuba zihanjiswe kanjalo ukwimo iintshukumo: unobumba entsha izahlulo, unikezelo iya kuba nge-free eyinkunzi kwanda. Mature ilungelo imali dividend i-zabelo abo owns intshukumo kwi-ukuvula umhla apho i-isihloko ngaphandle i-bala. I-dividend ngu lunxulumano kwi-zabelo ukuba possesses izahlulo kwi Monte Titoli S. Ekubeni ukwenza uluhlu ka-isenzo lwe 'umnxeba quel', share ixabiso ibandakanya inzuzo, ke ngoko, ngomhla ka-eks-dividend, share ixabiso uza zithotywe i-mali no - dividend (isihloko uza caphula ex-dividend). Ukuba zabelo lugqiba ukuba ziyathengiswa, phakathi ex-dividend umhla kwaye intlawulo umhla securities owned, lowo ingaba kuzigcina ilungelo khetha i-dividend. Ngomhla ka-intlawulo ngoko uya kufumana materially isixa-mali ehambelana ukuba dividend ngu ohlukanisiweyo. Amahlakani intlanganiso ukuba lilo eliya kuphumeza zemali baya, kwimeko unikezelo ka-inzala, intlawulo umhla apho inje ezintathu zomsebenzi we-umhla thatha-ngaphandle. Umhla detachment kwaye intlawulo dividend ngabo, nangona kunjalo, silungelelaniswa ukuba Ikhalenda ye-Italian Stock exchange.
I-izalathisi iya kuba elungisiweyo kuba dividend
I-holders ka-savings izahlulo kufuneka kufumana inzala ukwanda kuthelekiswa nokuqheleka shareholders. Kuba holders ka-preference izahlulo, nangona kunjalo, oku kuphela malunga nenkqubo yolawulo olumanyanisiweyo imfuza. I-dividend kusenokuba nokuqheleka okanye ihlale ngexesha elingelilo lokuhlala.
Ukususela kushishino imbono ukuba nokuqheleka dividend ibhekisa ukuba lwayo oluvela profits.
Kwimeko i-ihlale ngexesha elingelilo lokuhlala dividend, zabelo, isola hayi ke kakhulu a share ye-profits yenziweyo kulo nyaka-mali, njengokuba inxenye liquidity ugcine ye inkampani.
Oku kunokuba derive ukusuka izibonelelo made kwi phambi kweminyaka, ukuthengisa inkampani amasebe okanye abe attributable kwezinye corporate izicwangciso.
Ukususela incopho ka-imboniselo ka-irhafu ihlale ngexesha elingelilo lokuhlala, inzala deriving ukususela unikezelo ka-ugcine, share premium okanye inzala uhlenga-hlengiso, engekho phantsi taxation.
Endaweni yoko, njengoko malunga i-taxation ka-nokuqheleka, inzala, kufuneka sibe distinguish phakathi investments kuba umntu kwaye non-umntu. Lokuqala kunjalo, amathandathu ye-dividend wafumana ngu irhafu exempt ngexesha amane ufumana ngokulawulwa emailfull trust bezinga oyedwa ingeniso earner. Kwimeko non-umntu otyalo-mali i-inzala efunyenwe yi-shareholders ingaba taxed kwi epheleleyo kunye definitive withholding le. Ngokufanayo ukuba abo i-Italian iinkampani, inzala ka-langaphandle lemveli ingaba ngokulawulwa withholding, kwaye ekugqibeleni. Ukuba inzala bevela iinkampani resident okanye domiciled kwi-States okanye Territories ekubeni i-preferential irhafu regime (abo belonging kwindawo ebizwa-Mnyama uluhlu), ukuhlawula irhafu usebenza kwi iyonke isixa profits kwaye enye ingeniso efunyenwe, ngaphandle kokuba perceiver kubonakalisa ukuba ukususela ekuqalekeni inxaxheba engafikanga sele acquired ukuze localize ingeniso Kwilizwe nge thoba taxation. Njengoko malunga i-taxation, inzala ka-ekupheleni inkampani, kukho umehluko kuxhomekeke nokuba lwahlulelwano okanye edibeneyo-stock iinkampani. Lokuqala kunjalo, inzala negalelo ukumiselwa kwebandla kwishishini ingeniso kangangoko ka-amane le iyonke imali, kungakhathaliseki nokuba ngaba umntu shareholding okanye hayi. Kwimeko a corporation, baya musa ukuba bonwabele irhafu credit, kodwa i-somthetho sokukhululwa no: inzala efunyenwe, ke ngoko, kuba negalelo ukumiselwa kwebandla taxable ingeniso kuba i-mali no isihlanu. Ukuba inkampani ukubhatala i-dividend, dividend sele yayo headquarters kwi rhafu haven, somthetho sokukhululwa ka- lunxulumano kuphela ukuba Ingeniso amise ukuba earnings baba phantsi taxation kwilizwe 'nokuqheleka taxation'. Borsa Italiana ayina uxanduva okanye eyimali kuba umxholo kule ndawo zenza ukufikelela, kwaye sele akukho xanduva ulwazi equlethwe. Ngo abafikelela oku ikhonkco, isi-Italian Stock exchange ayikho intended ukuba solicit purchases okanye inikezela kulo naliphina ilizwe ngokuthi nabani na.
