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KAR DAĞITIMI
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KAR DAĞITIMI
(Dictionary of Economics) :
Şirketlerin elde ettiği karın hesap yılı sonunda şirket ortakları arasında paylaşımı. Şirketlerin kar dağıtımına ilişkin genel kural, kar payının ancak kardan dağıtılabileceğidir. Bir başka deyişle, şirket kar etmedikçe, ya da geçen yıllardan devreden karı olmadıkça kar payı dağıtamaz.Anonim şirketlerde, kar dağıtımı için genel kurul kararı gereklidir. Genel kurulda karı dağıtmama yolunda bir karar da benimsenebilir.
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