Investments❤️ Flashcards
Companies exempt from DIRT
Corporation rate?
25%
Shares: Dividend withholding tax
(DWT)
25%
Treasury bonds: Income tax
20%-40%
Exit rate
41%
Personal Portfolio investment undertakings (PPIU)
60%
Gross Dividend Yield formula
Gross annual dividend •/• current share price
Dividend cover formula
Companies after tax profit •/• total cost of dividend
Monetary union- persons, good, services, capital is known as
Four freedoms
Yield gap
Equities minus bonds
National installment savings min+max
Min €25
Max €1,000
Per month
National Solidarity bonds min+max
Min €50
Max €120,000
Per bond pp
Max 4 bonds
Full amount guaranteed by state
An post accounts
-saving cert
-saving bonds
-national installment savings
-national solidarity bonds
Annual bank statement
Over €20
Special deposits (temporary high balance)
Up to €1m for 6 months
Bonus issue =
Free shares