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Dividend , from Latin dividendus, is the quantity or the number which has to be divided by another or another. In the arithmetic operation of the division , it's about finding out how many times the divider It is contained in the dividend. The entire result of the division is called quotient .

For example: if we divide 16 in 2 (16/2 ), we will have the 2 as a divisor and the 16 as a dividend He 8 It is the result of the operation, that is, the quotient.

It can be said, therefore, that the dividend is equal to the quotient by the divisor plus the rest. In our previous example: 16=8×2+0 .

On account 45/5=9 , 45 is the dividend, 5 is the divisor and 9 the quotient (45=9×5+0 ).

In the field of economy and the finance , the dividend is the return on investment that a company grants to its shareholders according to the number of shares of each one. The dividend is paid with resources that originate from the profits of the company during a certain period and can be paid both in money and in more shares.

The General Assembly of Shareholders of a company is responsible for deciding when and how dividends are paid. If it is decided that they will be paid 0.25 pesos for each action, the person who has 5,000 shares Bill to 1,250 pesos . On the other hand, if the decision is to divide the dividends into shares and a remuneration of one share for every 80 shares possessed, the subject of the previous example will receive 62 shares .

Active dividend

It is known by the name of active dividend a portion of the benefit which obtains a commercial company, which must be distributed among its partners, according to the agreements of its social bodies. In other words, it is a credit that each member has, once their distribution is decided.

Every year, commercial companies are legally obliged to carry out the closing accounts, which generally takes place on the last day of the calendar year, although this may vary according to the needs of the partners and is specified in their bylaws.

The Profit and loss account (P and G) is one of the financial statements that derive from the closing, and consists of the data of the result that the company has obtained during the exercise to which said account refers. When benefits are obtained, it is necessary to: make compensation for losses that have accumulated in the previous years and that decrease the value of net worth with respect to its share capital; provide reserves, both legal and statutory (if the statutes provide for them).

At this point, it is possible to distribute the benefit obtained among the partners, according to the decision taken by the General Meeting of Shareholders, which includes the amount, the payment method and the date on which the distribution will be made; One of the possibilities is to carry it out on account of future benefits. In order for the latter to be accomplished, it is necessary that:

* the administrators of the company can justify the existence of sufficient liquidity;
* the dividend in question does not exceed the magnitude of the results obtained as of the end of the previous fiscal year;
* Sufficient amounts are not distributed to compensate for losses of the past years, for the satisfaction of the tax to the benefit that is expected to receive and to endow the reserves.

Passive dividend

It's about the credit that a society It can hold in front of the partner that has not disbursed the total of the subscribed shares as a result of the foundation of the company or a capital growth through the issuance of new shares. Until the shareholder does not pay the passive dividends, the right to vote in the General Meetings, the preferential subscription and the perception of dividends is not returned. Also, the delay must be compensated by delay interest.

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