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Dividend Accounting - Legal And Tax Issues


  • Lucian Constantin Gabriel Budacia

    (Romanian American University in Bucharest)


In the situation in which a company registered a profit in the financial year ended, a form of use of the profit is the distribution of dividends. Dividends represent a distribution in cash or in kind, made by a legal entity to a participant (shareholder / associate), as a result of holding shares in that entity. The award of dividends can be seen as a process, the steps of this process are described in this article. In order to approach the payment of dividends in foreign currency (by a company with capital in lei, which carries out activities with payment in lei), the accounting regulations in force are taken into account. If some of the associates, Romanian or non-resident individuals, want the payment of the amounts from the dividends to be made in foreign currency, the operation is possible, only that in the decision of the general meeting of dividend distribution to be specified as the amount distributed in lei, to be paid in foreign currency, the conversion being carried out according to the exchange rate of the NBR

Suggested Citation

  • Lucian Constantin Gabriel Budacia, 2022. "Dividend Accounting - Legal And Tax Issues," Romanian Economic Business Review, Romanian-American University, vol. 17(1), pages 7-11, March.
  • Handle: RePEc:rau:journl:v:17:y:2022:i:1:p:7-11

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