Juros sobre o Capital Próprio. JCP. Dividendos. Limites da dedutibilidade. Dividendos obrigatórios.

Slides from this class: https://professorquintino.com.br/slid... Video text: https://professorquintino.com.br/slid... Content: 00:06 - Forms of remuneration for shareholder investment by the company 00:15 - Schematic diagram of dividend and JCP payments 00:50 - Definition of dividends 01:14 - Schematizing the Income Statement 02:21 - Where dividend distribution fits in the Income Statement 03:01 - Mandatory distribution percentage 03:24 - If the shareholders' meeting wants to create a clause in this regard 03:45 - Summarizing dividends 04:10 - About interest on equity 04:54 - JCP can supplement the level of mandatory dividends 05:07 - Dividends and JCP are not Exclusions 05:20 - JCP (Interest on Equity) is excluded from the calculation base of IRPJ (Corporate Income Tax) and CSLL (Social Contribution on Net Profit) 05:43 - Scheme showing where JCP is positioned in the Income Statement 06:00 - Each shareholder is taxed at 15% at source 06:17 - Legislation on the registration of these JCP 06:35 - CVM (Brazilian Securities and Exchange Commission) guidance 07:03 - Limits regarding JCP 09:00 - Exercises 10:06 - Calculation of the maximum JCP value 11:31 - Calculation of limits regarding deductibility 13:36 - What if the deduction limit is exceeded? 14:30 - Summary about the JCP 15:00 - Closing ------------------------------------------ On Professor Quintino's website (https://professorquintino.com.br), you can find the channel's videos organized by subject and in sequence, according to the syllabi. Visit: https://professorquintino.com.br ------------------------------------------- 👆 Subscribe to the channel at this link: 👊 https://www.youtube.com/@professorqui... -------------------------------------------- In the following list are the links to access the videos, organized in order, according to the main syllabi of the subjects explored on the channel. 🔗 Video that brings together all the subjects:    • Links dos vídeos, organizados em sequência...   📕 Basic Accounting:    • Contabilidade Básica. Links dos vídeos, na...   📗 Intermediate Accounting:    • Contabilidade Intermediária. Links dos víd...   📚 Advanced Accounting:    • Contabilidade Avançada. Links dos vídeos, ...   📘 Cost Accounting:    • Contabilidade de Custos. Links dos vídeos,...   📙 Tax Accounting:    • Contabilidade Tributária. Links dos vídeos...   📔 Accounting Theory:    • Teoria da Contabilidade. Links dos vídeos,...   📒 Analysis of Financial Statements:    • Análise das Demonstrações Contábeis. Links...   🌎 Economics:    • Economia. Links dos vídeos, na sequência, ...   📈 Financial and Capital Markets:    • Mercado Financeiro e de Capitais. Links do...   💰 Financial Education:    • Educação Financeira. Links dos vídeos, na ...   ------------------------------------------------------------ Topics covered: JCP, JSCP, Interest on equity, how to calculate interest on equity, dividends, withholding tax, mandatory dividends, deductibility limits, is JSCP a financial expense, return on equity, what is the withholding tax percentage for JCP, CVM guidance,