voitonjako
Voitonjako is the process of distributing a company’s profits to its owners or members. It is commonly carried out in the form of dividends to shareholders, but in some organizations it can also take the form of patronage refunds or other distributions to members. The concept covers both the decision to distribute and the method by which profits are allocated.
The basis for distribution is the company’s distributable profits, which are typically profits after tax and
Governance and timing vary by jurisdiction and corporate form. In many companies, the board of directors proposes
Taxation and accounting treatment are important considerations. Dividends are typically taxed at the recipient level, while
In summary, voitonjako involves determining and distributing available profits in a manner consistent with law, governance