Terms used in official statistics

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Dividends and shares in profits


Definition:

Revenues resulting from the allocation of profit achieved in respect of holding shares



Generally, dividends and shares refer to the year preceding the accounting year. They include due dividends, also as advance payments, form stock and shares in domestic and foreign companies, partnerships as well as in cooperatives, whose owner is the entity, at the amount and date of resolution of the shareholders' meeting/general meeting, which distributes the profit of these entities.


Contact person on methodology:
GUS – Departament Przedsiębiorstw
e-mail:
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