Children. The RDA for infants is 1.5 grams per kilogram, and protein RDAs for children are 0.85 to 1.1 grams of protein per kilogram of body weight, depending on the childâs age. Younger children need more protein per kilogram than older children.
These are: â¢ The 'record' date. This is the date after which new buyers of the shares will not qualify for the pending dividend payments. In other words if you sell a share just before or buy a share just after the record date, you won't be entitled to the dividend.
In this case, dividend expenses are recorded because by declaring them the company is held liable to make good on the declaration and deliver the dividend. A declaration specifies when the declaration is made, when the date of record is, and when the dividend will be paid. The date of record specifies the date by which a shareholder must own stock in order to qualify for the dividend. For example, imagine your company declares a cash dividend on February 1 that will be paid to shareholders on March 1 and that the date of record is set at February 15. The liability would be recorded on February 1.