Cost of retained earnings
This query is : Resolved
07 November 2012
While calculating cost of retained earnings we need to adjust for shareholders personal income tax and brokerage expenses i.e.
Kr=Ke(1-T)(1-B)
I need to know why do we adjust for shareholders personal tax since dividend income is exempted in the hands of shareholders?
Kr=Ke(1-T)(1-B)
I need to know why do we adjust for shareholders personal tax since dividend income is exempted in the hands of shareholders?
20 November 2012
As it is statutory as per the Tax laws of the country
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