Dividendele – oportunităţi şi provocări. O abordare juridico-economică (I)
Dividends - opportunities and challenges. A legal-economic approach (I)

Summary/Abstract: The dividend is one of the main motivating factors for the shareholders choosing the company in which to invest their money. During the last years, there were a lot of debates focusing on subjects such as which elements of the equity could be distributed as profits, what is the nature of the dividends and, recently, the features of the quaterly dividends. In this article, structured in two parts, the authors intend to approach the dividends from a dual perspective (both legal and economical), by presenting the relevant legislation and by analyzing, depending on the case, the uncertainty included in the legislation. The first part scrutinizes their characteristics and investigates the amounts which may be legally paid to shareholders as dividends. In the second part, the authors will focus their efforts on the quaterly dividends.

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