A detailed explanation of the profit and loss distribution of the company's shareholding
When one company decides to buy a stake in another companyCandycrushsagagamefreedownloadShareholders will naturally be concerned about the distribution of profits after buying shares. This article will explain in detail the distribution of profits and losses after the company has bought shares.CandycrushsagagamefreedownloadTo help investors better understand and grasp the return on investment.
I. the principle of profit and loss distribution of the company's shareholding
After the company becomes a shareholder, the profit and loss distribution mainly follows the following principles:
oneCandycrushsagagamefreedownload. Distribute according to the articles of association and relevant laws and regulations; 2Candycrushsagagamefreedownload. Give priority to meeting the rights and interests of the company's creditors and preferred shareholders; 3. Ordinary shareholders share the remaining profits in proportion to their shareholdings.II. The profit and loss distribution process of the company's shareholding.
After the company becomes a shareholder, the profit and loss distribution generally goes through the following process:
1. Recognition of income and expenditure: calculate the company's total income and total expenditure over a certain period of time, including main business income, investment income, financial expenses, etc. Calculate the net profit: deduct the total expenditure from the total income to get the company's net profit in a certain period of time; 3. Reserve statutory surplus reserve: according to the law, the company needs to retain a certain proportion of its net profit as the statutory surplus reserve; 4. Determine the distribution plan: on the premise of satisfying the rights and interests of creditors and preferred shareholders, formulate an appropriate profit distribution plan, including cash dividends, stock dividends, etc. Consideration of the shareholders' meeting: submit the profit distribution plan to the shareholders' meeting for consideration before it can be implemented; 6. Executive distribution: profit distribution shall be carried out in accordance with the plan examined and approved by the shareholders' general meeting.III. An example of profit and loss distribution of a company's shareholding
The following is a simplified example of profit and loss distribution of a company's shareholding for reference:
Project amount (ten thousand yuan) total income 10000 total expenditure 8000 net profit 2000 statutory surplus reserve 200 distributable profit 1800According to the above example, the net profit of the company after buying shares is 20 million yuan, and after deducting 2 million yuan of legal surplus reserve, the distributable profit is 18 million yuan. Next, the company can distribute profits according to the plan examined and approved by the general meeting of shareholders.
IV. matters needing attention
In the process of profit and loss distribution, investors need to pay attention to the following:
1. Pay close attention to the company announcement: pay close attention to the financial report, profit distribution plan and other announcements issued by the company, in order to understand the profit and loss distribution of the company in time; 2. Understand the articles of association: investors should have a detailed understanding of the provisions on profit distribution in the articles of association in order to better protect their rights and interests. Pay attention to the tax policy: understand the tax policy on dividends and plan the investment income reasonably.Through the above detailed explanation, investors can better understand the relevant knowledge of the distribution of profit and loss in the company. In the actual investment process, investors also need to be combined with the specific situation, prudent decision-making, in order to maximize investment income.