Is the share dividend all net profits at the end of the year distributed according to the agreed pro

Not necessarily. First, if the company has a loss in the current year and the accumulated undistributed profit is also a loss, the company cannot pay dividends to the shareholders. The reasons are:

Article 167 of the Company Law of the People's Republic of China stipulates that when a company distributes the after-tax profits of the current year, it shall withdraw 10% of the profits and include them in the company's statutory reserve fund. If the cumulative amount of the company's statutory reserve fund is more than 50% of the company's registered capital, it can no longer be withdrawn.

If the company's statutory reserve fund is insufficient to make up for the losses of previous years, it shall first use the profits of the current year to make up for the losses before withdrawing the statutory reserve funds in accordance with the provisions of the preceding paragraph. After the company withdraws the statutory reserve fund from the after-tax profits, it can also withdraw any reserve fund from the after-tax profits by resolution of the shareholders' meeting or the general meeting of shareholders.

The after-tax profits remaining after the company makes up the losses and withdraws the provident fund shall be distributed by the limited liability company in accordance with the provisions of Article 35 of this Law; Shares are distributed in proportion to the shares held by shareholders, except for those that are not distributed in proportion to the shares held by the articles of association. If the shareholders' meeting, the general meeting of shareholders or the board of directors violates the provisions of the preceding paragraph by distributing profits to shareholders before the company makes up for losses and withdraws the statutory reserve fund, the shareholders must return the profits distributed in violation of the provisions to the company.

Article 35 of the Company Law stipulates that shareholders shall receive dividends in accordance with the proportion of their paid-in capital contributions; When the company adds new capital, shareholders have the right to subscribe for capital contributions in accordance with the proportion of paid-in capital contributions. However, all shareholders agree not to distribute dividends in accordance with the proportion of capital contribution or do not subscribe for capital contribution in priority according to the proportion of capital contribution.

It can be seen that if the enterprise loses money in the current year, and the accumulated losses in previous years are also losses, it cannot distribute profits, and if the profits are distributed in violation of the Company Law, the shareholders of the company must return the profits distributed in violation of the regulations to the company.

Second, if the company loses money in the current year, but the accumulated undistributed profit is profitable, the company can pay dividends to shareholders. Here's why:

The retained earnings of an enterprise are divided into two parts: surplus reserve and undistributed profits, and the surplus reserve includes statutory surplus reserve (refers to the accumulated funds withdrawn from after-tax profits by the enterprise in accordance with the law, which is withdrawn at the rate of 10% of the net profit) and arbitrary surplus reserve (refers to the accumulation of a certain proportion of the net profit after tax with the approval of the general meeting of shareholders**). In order to maintain a relatively stable level of annual dividends, so that there will be a sharp increase in annual dividends and a significant decline in annual dividends so that there is no dividend, in the year of profit, the company will accrue more than any surplus reserve and pay less dividends, and in the year of loss, the amount of any surplus reserve will be taken out to pay dividends, so that the annual dividend amount will be kept at an average level, which is allowed by the Company Law.

Therefore, if an enterprise loses money in the current year, but does not incur a cumulative loss, and the enterprise distributes profits according to a certain amount, if the total amount of distribution does not exceed the accumulated undistributed profits, it is equivalent to the distribution of after-tax profits of the previous year, and profit distribution is allowed in accordance with the Company Law.

Not necessarily. Dividends are a way of earning shareholders by withdrawing the statutory provident fund, community chest and other items according to the regulations. The company pays dividends, which must meet the following conditions:

1. The cash distribution with the profit of the current year must be satisfied: the company has profits in the current year; deferred losses covered and carried forward; 10% of the statutory provident fund and 5% of the statutory community chest have been withdrawn.

2. In addition to meeting the first condition, the distribution of new shares with the profits of the current year must also be met: the company's previous issuance of shares has been fully raised and the interval is 1 year; There are no false records in the company's financial and accounting documents in the last 3 years; The company expects the profit margin to reach the level of bank deposit rates for the same period.

3. In addition to meeting the second condition, the company must also meet the following requirements: the company has made profits in the past three consecutive years and can pay dividends to shareholders; The amount retained by the statutory provident fund after distribution shall not be less than 50% of the registered capital.

In addition, according to the relevant provisions of the Company Law and the Guidelines for the Articles of Association of Listed Companies, the distribution of dividends of listed companies must be proposed by the board of directors, convened at a general meeting of shareholders for deliberation and voting in accordance with legal procedures, and approved by the shareholders attending the shareholders' meeting with the above voting rights of 1 2 cash distribution plan or 2 3 bonus share distribution plan.

Not necessarily, if the company has a loss in the current year and the accumulated undistributed profit is also a loss, the company cannot pay dividends to the shareholders.

Of course, the shareholder dividend is divided into net profits. Because the shareholder dividend is the net profit earned.

Generally speaking, when the company makes a profit in the year, the shareholders' dividends are divided by the net profit of the current year, and the net profit of the general cover company can first make up for the loss and withdraw the provident fund, and the net profit after making up for the loss and withdrawing the provident fund can be used for shareholder dividends in whole or in accordance with the proportion, otherwise, the shareholders must return the profits distributed in violation of the regulations to the company; If the company loses money in the current year, but the accumulated undistributed profit is a profit, the company can also pay dividends to shareholders.