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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ECONOMIC CALENDAR
| Time | Country | Indices | Period |
|---|---|---|---|
| 12:00 | CBI retail sales volume balance | Apr | |
| 01:01 | BRC Shop Price Index | Apr | |
| 01:30 | Unemployment Rate | Mar | |
| 05:04 | BoJ MPC Interest Rate Announcement | Apr | |
| 05:04 | Monetary Policy Meeting Minutes | ||
| 05:04 | BOJ Outlook Report | ||
| 07:00 | BOJ Core CPI | Mar | |
| 08:30 | Bank of Japan Press Conference | ||
| 09:00 | Unemployment Rate | 1 quarter |


