Borrow: profit distribution-undistributed profit,
Loan: Profit Distribution-dividend payable.
Borrow: Profit Distribution-dividend payable,
Loan: dividend payable.
When actually paying dividends to the outside world,
Borrow: dividend payable,
Loan: bank deposit.
Accounting treatment from the perspective of parent company;
When the subsidiary announced the dividend,
Debit: dividends receivable,
Loan: investment income.
When the dividend is actually received,
Debit: bank deposit,
Credit: Dividends receivable.