Analysis of practice of dividend payments

Abstract

The methods of determination of fund of dividends are
investigated. The necessity of realization of analysis of
practice of dividend payments is educed. The process of
payment of dividends by Ukrainian companies is
described. The examples of calculation of fund of
dividends are shown after the method of free balance of
net profit of the current period, calculation of fund of
dividends after the method of total sum of free balance of
net profit of the current and retained earnings of past
years, calculation of fund of dividends after the method
of permanent size of dividends, calculation of fund of
dividends after the method of proof increase of dividends
in an absolute value, calculation of fund of dividends
after the method of proof increase of dividends on a
corresponding percent, calculation of fund of dividends
after the method of permanent coefficient (interest) of payments, calculation of fund of dividends after the method of permanent and variable part of dividends at
forming of variable part of dividend after the increase of
absolute value, calculation of fund of dividends after the
method of permanent and variable part of dividends at
forming of variable part of dividends after an increase on
a corresponding interest. The indices of market activity of
joint-stock company are analysed.