DOI: 10.18413/2409-1634-2023-9-4-1-1

INFORMATION SUPPORT OF DIVIDEND PAYMENTS

The subject of the article is the features of information support for dividend payments. The article presents characteristics of the sources of dividend payments. The author substantiates the subjectivity of the financial results of the organization's activities. The shortcomings of the regulatory regulation of the fund for paying dividends on preferred shares were identified. The article highlights legal requirements that limit the accrual of dividends and ensure the interests of creditors and owners of certain types of shares and interests. The relationship between profit distribution and maintaining the amount of equity capital is considered. The role of the authorized capital and reserve capital in making decisions on the accrual of dividends is outlined. The ratio between assets and liabilities for calculating dividends was determined. An analysis of the formation and use of the reserve fund was carried out. The article highlights the features of planning dividend payments. The main sources of information generated in accounting, which allow making decisions on the calculation of dividends, are identified. The role of the principles of temporary certainty of the facts of economic life and continuity of activity for dividend payments is substantiated. The role of the forecast cash flow statement for planning dividend payments is determined. The composition of information obtained from accounting (financial) data necessary for making decisions for calculating dividends is substantiated. The article highlights information generated in accounting (management) accounting, used to make decisions on dividend payments. The limitations of external users in assessing the possibilities of dividend payments are justified. The methodological basis of the study is analysis, synthesis, deduction, scientific abstraction and generalization of the results obtained. The main regulatory documents that are analyzed in the article are the laws “On joint stock companies” and “On limited liability companies”.

Keywords: profit, dividends, accounting (financial) statements, own shares.

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