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[null,"Geef de winstverdeling. Zet de antwoorden in de gele vakjes. Verander de getallen in de groene vakjes om een andere som te maken"]
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[]
[null,"Van een Naamloze Vennootschap is het volgende gegeven:"]
[null,"Maatschappelijk aandelen vermogen ",null,null,null,500000,"aandelen à € 10"]
[null,"Aandelen in portefeuille ",null,null,null,100000,"aandelen à € 10",{"$f":"(F5-F6)*10","v":4000000},{"$f":"IF($F$6<>\"\",IF($F$5>=$F$6,\"\",\"Het maatschappelijk aandelenvermogen kan niet kleiner zijn dan de aandelen in portefeuille\"),\"\")","v":""}]
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[null,"De winst van het afgelopen boekjaar is ",null,null,null,1200000]
[null,"Er wordt ",20,"% dividend gedeclareerd",null,null,null,null,{"$f":"IF($C$9<>\"\",IF($C$9<=($F$8/$H$6)*100,\"\",\"Het dividend is groter dan de winst, kies een ander percentage\"),\"\")","v":""}]
[null,"De dividendbelasting is 15%"]
[null,"Aan liquide middelen is in de onderneming aanwezig:",null,null,null,null,400000]
[null,null,null,null,null,null,null,null,{"$f":"IF($B$14<>\"\",IF($B$14/1000*$H$6<=$F$6,\"\",\"Je hebt niet genoeg aandelen voor zo'n hoog stockdividend\"),\"\")","v":""}]
[null,"Verdeling van het dividendpercentage:",null,null,null,null,null,null,{"$f":"IF($E$14<>\"\",IF($E$14+$B$14=$C$9,\"\",\"Het dividendpercentage is niet gelijk aan het cash- en stock dividendpercentage\"),\"\")","v":""}]
[null,10,"% stockdividend en",null,10,"% cashdividend",null,null,{"$f":"IF($E$14<>\"\",IF(($E$14/100*$H$6)<=$G$11,\"\",\"Je hebt niet genoeg liquide middelen, kies een ander cash dividend percentage\"),\"\")","v":""}]
[null,null,null,null,null,null,null,null,{"$f":"IF($E$14<>\"\",IF($E$14/100*$H$6>=$C$9/100*$H$6*0.25,\"\",\"Je keert te weinig cash dividend uit. De dividendbelasting kan niet worden betaald\"),\"\")","v":""}]
[]
[null,"Gevraagd:"]
[null,"Geef de winstverdeling"]
[]
[null,"Winst"]
[null,"Stockdividend",null,null,null,null,null,{"$f":"B14*H6/100","v":400000},{"$f":"IF($F$21<>\"\",IF($F$21=H21,\"GOED\",H21),\"\")","v":""}]
[null,"Dividendbelasting",null,null,null,null,null,{"$f":"C9*H6/666.666666666667","v":119999.99999999994},{"$f":"IF($F$22<>\"\",IF($F$22=H22,\"GOED\",H22),\"\")","v":""}]
[null,"Bruto cashdividend",null,null,null,null,null,{"$f":"E14*H6/100","v":400000},{"$f":"IF($D$23<>\"\",IF($D$23=H23,\"GOED\",H23),\"\")","v":""}]
[null,"Dividendbelasting",null,null,null,null,null,{"$f":"C9*H6/666.666666666667","v":119999.99999999994},{"$f":"IF($D$24<>\"\",IF($D$24=H24,\"GOED\",H24),\"\")","v":""}]
[null,"Netto cashdividend",null,null,null,null,null,{"$f":"H23-H24","v":280000.00000000006},{"$f":"IF($F$25<>\"\",IF($F$25=H25,\"GOED\",H25),\"\")","v":""}]
[null,"Winstreserve",null,null,null,null,null,{"$f":"F8-H21-H22-H25","v":399999.99999999994},{"$f":"IF($F$26<>\"\",IF($F$26=H26,\"GOED\",H26),\"\")","v":""}]
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[null,null,null,null,null,"http://www.jdjong.nl"]