K dividendám v akciové společnosti

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Title in English Dividend in joint-stock company
Authors

MAREK Karel

Year of publication 2010
Type Article in Periodical
Magazine / Source Státní zastupitelství
MU Faculty or unit

Faculty of Law

Citation
Field Law sciences
Keywords joint-stock company; management board; supervisory board; dividends; emoluments; payment of dividends and emoluments
Description The portion of members of the management board and the supervisory board in the companys profit (emoluments) may be determined by the general meeting from the profit approved for distribution. There is no binding relation between the payment of dividends and emoluments. It is therefore possible (and not contrary to law) that emoluments are distributed even in case when no dividends are distributed. It is the case when the proportion of the companys profit approved for distribution is expressly in the precise amount allocated for emoluments
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