CAPITAL DIVIDEND ACCOUNT - CDA
A corporate tax account which is special that provides shareholders entitled capital dividends, tax-free. In the firm’s taxable financial statements or accounting entries this account is not recorded. For this kind of account, capital dividend is remove from paid-in capital and not from maintained profits. As long as the firm has this account, they can label the suitable number of dividends as a capital dividend.
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| 10:30 | Sentix Investor Confidence | Sep | |
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