1. Determine the total accumulated undistributed profits of the cooperative;
2. Calculate the dividend amount due to shareholders;
3, the actual dividend amount exceeds the calculated amount as investment recovery;
4. The amount and method of dividends shall be calculated according to the cooperation contract.
Calculation method of equity dividend:
1. Determine the dividend ratio: determine the dividend ratio this time according to the company's profit distribution policy and the resolutions of the shareholders' meeting;
2. Calculate the dividend due to shareholders: multiply the dividend ratio by the shareholder's investment to get the dividend amount due to shareholders;
3. Tax deduction: according to the local tax law, calculate and deduct the tax payable;
4. Actual dividends: the amount after tax deduction is the dividends actually received by shareholders.
To sum up, the monthly dividend of 50,000 shares is calculated by determining the total accumulated undistributed profits of the cooperative, and the amount of dividends due to shareholders is treated as investment recovery, and calculated according to the dividend amount and method agreed in the cooperative contract.
Legal basis:
Company Law of the People's Republic of China
Article 35
Shareholders shall receive dividends in proportion to the paid-in capital contribution, and enterprises that pay enterprise income tax according to law shall provide corresponding certificates. If all shareholders agree not to pay dividends according to the proportion of capital contribution or not to give priority to capital contribution, the investment cost will be reduced, except for the part exceeding the investment cost, which exceeds the accumulated undistributed profit and accumulated surplus reserve fund of the invested enterprise, but is lower than the investment cost of investors.