when can dividend be paid out of capital profits
Dividend A capital gain should not be confused with a dividend. Generally, a capital gain occurs where a capital asset is sold for an amount greater than the amount of its cost at the time the investment was purchased. A dividend is a parsing out a share of the profits, and is taxed at the dividend tax rate. If there is an increase of value of stock, and a shareholder chooses to sell the stock, the shareholder will pay a tax on capital gains (often taxed at a lower rate than ordinary income). If a holder of the stock chooses to not participate in the buyback, the price of the holder's shares could rise (as well as it could fall), but the tax on these gains is delayed until the sale of the shares.
Loan In a loan, the borrower initially receives or borrows an amount of money, called the principal, from the lender, and is obligated to pay back or repay an equal amount of money to the lender at a later time.
Washington, D.C. Washington, D.C., formally the District of Columbia and commonly referred to as "Washington", "the District", or simply "D.C.", is the capital of the United States.
One-child policy Effective from January 2016, the one-child policy was replaced by a two-child policy, allowing each couple to have two children.