An appropriation account pertains to both governmental budgeting and corporate financial statements. It is instrumental in showing how government departments allocate and manage their funds over a financial year, as well as illustrating how profits are distributed in a partnership or a corporation.
The articles of partnership is a voluntarily prepared agreement detailing the terms and functioning of a partnership between business partners. It acts as a blueprint for the internal operations and distributions of profits, losses, and duties within the firm.
A company's predetermined approach on managing the distribution of profits to its shareholders versus retaining earnings for reinvestment in the business.
The profit a company generates that is available for distribution as dividends to the holders of ordinary shares.
A final dividend is a dividend declared at the company's annual general meeting (AGM) upon the recommendation of the company’s directors. It represents the distribution of profits that is subject to shareholders' approval and appears as a current liability on the balance sheet until paid.
The Profit-Sharing Ratio (PSR) is a financial metric used to define how profits or losses are distributed among partners or stakeholders in a business or investment.
A single irregular dividend payment made after an especially profitable year or during the restructuring of a company, aimed at distributing excess profits or incentivizing shareholders.
A year-end dividend is a distribution of profits made by a corporation to its shareholders, declared at or near the end of the business year and typically paid from retained earnings.
