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Profit or a portion of profit that can be legally distributed as a dividend to the shareholders is known as Divisible Profit.〔Fundamentals of Auditing〕 All profit of the company is not divisible and number of factors should be considered while determining divisible profit of the company.〔(Profit versus divisible profit )〕 == Factors influencing the value of Divisible Profit == Following are some factors that influence the value of divisible profit. * Transfer to and Creation of reserve * Creation of Dividend Equilization Reserve * Working Capital Requirement of the company * Dividend on Preference Share * Past Dividend Payout History 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Divisible profit」の詳細全文を読む スポンサード リンク
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