ประเด็นน่ารู้และควรระวังเมื่อมีการจ่าย “ ปันผล ”

ประเด็นน่ารู้และควรระวังเมื่อมีการจ่าย “ ปันผล ”

ประเด็นน่ารู้และควรระวังเมื่อมีการจ่าย “ปันผล” การจ่ายปันผล เงินปันผลมีทั้งรูปแบบที่จ่ายเป็นเงินสด และจ่ายเป็นหุ้น ซึ่งปกติแล้วบริษัทจะจ่ายให้มากหรือน้อยก็ขึ้นอยู่กับ กำไรสะสม และนโยบายการจ่ายปันผล ที่แตกต่างกันไปของแต่ละบริษัท อย่างไรนของกิจการนั้น ผู้ประกอบการเมื่อมีการปิดงบการเงินเรียบร้อยแล้ว จะทราบจำนวนกำไรสุทธิและกำไรสะสม และจะพิจารณาจัดสรรกำไรสะสมที่มีอยู่ ณ วันที่ในงบแสดงฐานะก็ตามในส่วนเงินตามลำดับ

โดยลำดับแรกบริษัทจะจัดสรรกำไรสะสมบางส่วนไว้ในบัญชีสำรองประเภทต่าง ๆ ตามวัตถุประสงค์ เช่น สำรองตามกฎหมาย สำรองเพื่อการขยายกิจการ เพื่อกิจการจะได้รับเงินสำรองดังกล่าวไปใช้ประโยชน์ตามวัตถุประสงค์นั้นๆ ทั้งนี้กิจการไม่สามารถนำเงินสำรองดังกล่าวมาจ่ายเงินปันผลให้กับผู้ถือหุ้นได้ และในลำดับถัดไปบริษัทจะจัดสรรปันผลคืนให้กับผู้ถือหุ้น ซึ่งกิจการอาจพิจารณาจ่ายปันผลได้หลายรูปแบบ เช่น จ่ายเป็นเงิน ปันผล หรือหุ้นปันผล การจ่ายปันผลอาจมีผลกระทบต่อโครงสร้างเงินทุนของกิจการขึ้นอยู่กับประเภทของการจ่ายปันผล

 จัดสรรกำไรสะสมบางส่วนไว้ในบัญชีสำรองประเภทต่าง ๆ ตามวัตถุประสงค์

กิจการอาจจัดสรรกำไรสะสมไว้ในบัญชีสำรองประเภทต่าง ๆ ซึ่งเป็นเพียงวิธีการบัญชีเพื่อโอนกำไรสะสมไปไว้ในบัญชีสำรองเหล่านั้น เพื่อกิจการจะได้นำเงินสำรองดังกล่าวไปใช้ตามวัตถุประสงค์ การตั้งสำรองไม่มีผลทำให้ส่วนของผู้ถือหุ้นหรือสินทรัพย์ของกิจการเปลี่ยนแปลง กิจการจัดแสดงบัญชีสำรองต่าง ๆ ภายใต้หัวข้อกำไรสะสมที่จัดสรรแล้วในส่วนของผู้ถือหุ้น วัตถุประสงค์ในการตั้งสำรองต่าง ๆ มีดังนี้

สำรองตามข้อบังคับของกฎหมาย

ตามประมวลกฎหมายแพ่งและพาณิชย์ บริษัทต้องจัดสรรกำไรในรอบบัญชีไว้เป็นสำรองตามกฎหมาย ทุกครั้งก่อนที่จะจ่ายปันผล จนกว่าสำรองตามกฎหมายนี้จะครบตามจำนวนตามบทบัญญัติของกฎหมาย ซึ่งเข้ากับหนึ่งในสิบของจำนวนทุนจดทะเบียนของบริษัท หรือตามข้อบังคับของบริษัทที่มากกว่า หากได้มีการกำหนดไว้ในข้อบังคับของบริษัท

สำรองตามข้อจำกัดในสัญญา 

กิจการอาจมีข้อตกลงกับผู้ถือหุ้นหรือเจ้าหนี้ ที่จะต้องมีการกันกำไรสะสมไว้ในกิจการ เพื่อชำระหนี้ในอนาคต ซึ่งเป็นการปกป้องผลประโยชน์ของบุคคลเหล่านี้และเพื่อให้ผู้เป็นเจ้าหนี้ของกิจการแน่ใจว่ากิจการจะสามารถชำระหนี้ได้ตามข้อตกลง

ปันผล

สำรองเพื่อใช้ในการดำเนินงานของกิจการ 

กิจการอาจมีนโยบายขยายกิจการในอนาคตโดยใช้เงินทุนภายในองค์กร ดังนั้นกิจการอาจจัดสรรกำไรสะสมที่มีอยู่ก่อนจ่ายปันผลไว้เป็นเงินทุนหมุนเวียนภายในกิจการหรือจัดสรรไว้เพื่อขยายกิจการ

 การพิจารณานำกำไรสะสมมาจัดสรร ปันผล คืนให้กับผู้ถือหุ้น

หลังจากที่กิจการกันเงินสำรองต่าง ๆ แล้วกิจการจึงสามารถจ่ายปันผลคืนแก่ผู้ถือหุ้น การจ่ายปันผลถือเป็นการตอบแทนผู้ถือหุ้นที่นำเงินสดหรือสินทรัพย์มาลงทุนในกิจการ ทั้งนี้กิจการสามารถจ่ายปันผลได้หลายรูปแบบ เช่น เงินสดปันผล หุ้นปันผล

ปันผล

ปัจจัยที่มีผลต่อการพิจารณาการจ่าย “ปันผล”

  • ยอดคงเหลือของบัญชีกำไรสะสมและสภาพคล่องของกิจการ ในการจ่ายเงินปันผล กิจการควรคำนึงถึงเงินสดและสภาพคล่องของกิจการก่อนที่จะจ่ายเงินปันผลด้วย ว่าหากจ่ายเงินปันผลแล้วกิจการยังคงมีสภาพคล่องในการดำเนินงานหรือไม่ อีกทั้ง ต้องมีการวางแผนภาษีเงินได้นิติบุคคลให้รอบคอบอีกด้วย

ปันผล

  • ข้อจำกัดในการจ่ายปันผลที่ระบุไว้ในสัญญาเงินกู้ สัญญาเงินกู้บางฉบับอาจมีเงื่อนไขให้จ่ายเงินปันผลในบางกรณีจนกว่าจะได้รับความยินยอมจากผู้ให้กู้ เช่น สัญญาเงินกู้อาจระบุว่า กิจการสามารถจ่ายปันผลได้แต่ต้องไม่ทำให้อัตราส่วนระหว่างสินทรัพย์หมุนเวียนต่อหนี้สินหมุนเวียนของกิจการต่ำกว่าอัตราที่กำหนดไว้ล่วงหน้า

วันสำคัญเกี่ยวกับการจ่ายเงิน ปันผล

ปันผล

  • วันประกาศจ่ายปันผล เป็นวันที่กิจการประกาศจ่ายปันผลหลังจากที่ได้รับอนุมัติจากที่ประชุมผู้ถือหุ้นแล้ว ซึ่งทำให้กิจการหนี้สินเกิดขึ้น คือบัญชีเงินปันผลค้างจ่าย
  • วันที่ผู้ถือหุ้นมีรายชื่อปรากฏในทะเบียนผู้ถือหุ้น คณะกรรมการบริษัทจะกำหนดว่าปันผลที่ประกาศจ่ายนี้จะจ่ายให้แก่ผู้ถือหุ้นตามที่มีรายชื่อปรากฏอยู่ในทะเบียนผู้ถือหุ้น ณ วันใด ซึ่งกิจการไม่ต้องบันทึกบัญชีไปอย่างใด
  • วันปิดรับโอนหุ้น เพื่อเปิดโอกาสให้บริษัทรวบรวมชื่อผู้ถือหุ้นที่มีสิทธิได้รับปันผลตามรายชื่อที่ปรากฏอยู่ในทะเบียนผู้ถือหุ้นภายในวันที่คณะกรรมการบริษัทกำหนด
  • วันจ่ายปันผล ในการประกาศจ่ายปันผล คณะกรรมการบริษัทจะกำหนดวันที่จะจ่ายปันผลด้วย ผู้ถือหุ้นประมาณสองถึงสี่สัปดาห์ ซึ่งในวันนี้กิจการจะบันทึกบัญชีตัดรายการหนี้สินที่เกิดขึ้นจากการประกาศจ่ายปันผล ณ วันที่ประกาศจ่าย

ประเภทของการจ่าย ปันผล

  • การจ่ายปันผลตามปกติ กิจการจะพิจารณาจ่ายปันผลจากกำไรของกิจการ ดังนั้น กิจการจึงต้องสรุปผลการดำเนินงานประจำปีให้เรียบร้อยเสียก่อน การประกาศจ่ายปันผลตามปกติจึงเกิดขึ้นหลังรอบระยะเวลารายงาน เช่น กิจการที่มีรอบระยะเวลารายงานสิ้นสุดวันที่ 31 ธันวาคม จะมีการประชุมผู้ถือหุ้นเพื่ออนุมัติจ่ายปันผลประมาณเดือนเมษายน ดังนั้น งบการเงินประจำปีจะยังไม่มีหนี้สินจากเงินปันผลค้างจ่าย กิจการจะมีหนี้สินจากปันผลค้างจ่ายก็ต่อเมื่อมีการประกาศจ่ายซึ่งเกิดขึ้นภายหลัง ได้รับอนุมัติให้ จัดสรรกำไรจากที่ประชุมผู้ถือหุ้นแล้ว ในแต่ละปีกิจการอาจจ่ายปันผลในจำนวนที่แตกต่างกันโดยอาจปรับจำนวนปันผลเพิ่มขึ้นหรือลดลงตามผลการดำเนินงานของกิจการ
  • การจ่ายปันผลระหว่างกาล ในระหว่างรอบระยะเวลารายงาน หากคณะกรรมการบริษัทมั่นใจว่ากิจการจะจ่ายปันผลประจำปีได้ และข้อบังคับของบริษัทให้อำนาจคณะกรรมการไว้ คณะกรรมการสามารถสั่งจ่ายเงินปันผลระหว่างปีก่อนได้รับอนุมัติจากที่ประชุมผู้ถือหุ้นได้ หรือที่เรียกว่าการจ่ายเงินปันผลระหว่างกาล กิจกรรมจัดแสดงรายการเงินปันผลระหว่างกาลเป็นรายการคัดออกจากกำไรสะสมในงบแสดงการเปลี่ยนแปลงส่วนของผู้ถือหุ้นเนื่องจากเป็นการจัดสรรกำไรสะสม
  • การจ่ายปันผลพิเศษ ในการจ่ายปันผลกิจการอาจกำหนดอัตราปันผลไว้คงที่อัตราหนึ่งโดยอาจจ่ายเป็น งวด เช่น งวด 3 เดือน งวด 6 เดือน หรือประจำปี ซึ่งกิจการที่กำหนดนโยบายเช่นนี้มักเป็นกิจการที่มีฐานะการเงินมั่นคง
  • การจ่ายปันผลเพื่อคืนทุน เงินปันผลที่จ่ายเพื่อการคืนทุนเป็นเงินที่กิจการจ่ายคืนให้กับผู้ถือหุ้นในกรณีที่กิจการต้องการจะเลิกกิจการเพียงบางส่วน (ลดทุน) หรือเลิกกิจการทั้งหมด ดังนั้น เงินที่กิจการนำมาจ่ายปันผลเพื่อการคืนทุนจึงไม่ใช่ส่วนแบ่งกำไรที่จะบันทึกจ่ายจากกำไรสะสม แต่การจ่ายปันผลอาจจ่ายจากถังส่วนแบ่งกำไรหรือส่วนของเงินทุนของกิจการร่วมกันก็ได้ โดยกิจการควรกำหนดให้ชัดเจนถึงแหล่งที่มาในการจ่าย ปันผล

สรุปการพิจารณาจัดสรรกำไรสะสม

เมื่อกิจการนั้น ๆ มีการปิดงบการเงินเรียบร้อยแล้ว จะทราบจำนวนกำไรสุทธิและกำไรสะสม และจะพิจารณาจัดสรรกำไรสะสมที่มีอยู่ ณ วันที่ในงบแสดงฐานะก็ตามในส่วารเงินตามลำดับ คือ กิจการจะจัดสรรกำไรสะสมบางส่วนไว้ในบัญชีสำรองประเภทต่าง ๆ ตามวัตถุประสงค์ เช่น สำรองตามกฎหมาย สำรองเพื่อการขยายกิจการ สำรองเพื่อใช้ในการดำเนินงานของกิจการ และในลำดับถัดไปบริษัทจะจัดสรรปันผลคืนให้กับผู้ถือหุ้น ซึ่งกิจการอาจพิจารณาจ่ายปันผล ซึ่งการจ่ายเงินปันผลนั้นก็มีได้หลายปัจจัย เช่น ยอดคงเหลือของบัญชีกำไรสะสมและสภาพคล่องของกิจการ และ ข้อจำกัดในการจ่ายปันผลที่ระบุไว้ในสัญญาเงินกู้ โดยการจ่ายเงินปันผลก้จะมีวันสำคัญเกี่ยวกับการจ่ายเงินปันผล คือ วันประกาศจ่ายปันผล วันที่ผู้ถือหุ้นมีรายชื่อปรากฏในทะเบียนผู้ถือหุ้น วันปิดรับโอนหุ้น และ วันจ่ายปันผล หากมีข้อสงสัยสามารถติดต่อ สอบถาม บริษัท ทำบัญชี MFN Accounting เรามุ่งมั่นที่จะมอบบริการชั้นยอดให้กับลูกค้า บริษัทรับทำบัญชี ที่ ครบ จบ ในที่เดียว ไม่ว่าจะเป็น วางแผนภาษี ปิดงบการเงินประจำปี ตรวจสอบบัญชี จดทะเบียนบริษัท และ ห้างหุ้นส่วน

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  26. After I originally left a comment I seem to have clicked the -Notify me when new comments are added- checkbox and from now on each time a comment is added I recieve 4 emails with the same comment. Perhaps there is a way you can remove me from that service? Thank you.

  27. You are so interesting! I don’t believe I have read through anything like that before. So good to discover somebody with original thoughts on this topic. Seriously.. thanks for starting this up. This web site is one thing that is needed on the internet, someone with a little originality.

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  43. Next time I read a blog, Hopefully it does not fail me as much as this one. After all, Yes, it was my choice to read, but I actually thought you’d have something interesting to talk about. All I hear is a bunch of moaning about something you could possibly fix if you were not too busy searching for attention.

  44. Hi, I do believe this is an excellent site. I stumbledupon it 😉 I may return once again since i have book-marked it. Money and freedom is the best way to change, may you be rich and continue to help others.

  45. The next time I read a blog, Hopefully it does not disappoint me just as much as this one. After all, I know it was my choice to read, nonetheless I actually thought you would probably have something helpful to say. All I hear is a bunch of whining about something you could possibly fix if you were not too busy searching for attention.

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  47. The very next time I read a blog, I hope that it won’t disappoint me just as much as this one. After all, Yes, it was my choice to read, nonetheless I really thought you would have something interesting to talk about. All I hear is a bunch of crying about something that you could possibly fix if you were not too busy seeking attention.

  48. You’re so awesome! I don’t think I have read something like this before. So nice to discover another person with some unique thoughts on this subject. Really.. thank you for starting this up. This website is something that is needed on the web, someone with a little originality.

  49. Right here is the perfect web site for anybody who would like to find out about this topic. You realize so much its almost hard to argue with you (not that I personally would want to…HaHa). You certainly put a new spin on a topic which has been written about for a long time. Great stuff, just wonderful.

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  52. An impressive share! I’ve just forwarded this onto a colleague who has been conducting a little research on this. And he actually bought me lunch due to the fact that I discovered it for him… lol. So let me reword this…. Thanks for the meal!! But yeah, thanks for spending the time to talk about this subject here on your web page.

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  66. An impressive share! I’ve just forwarded this onto a friend who was conducting a little research on this. And he in fact bought me breakfast because I stumbled upon it for him… lol. So let me reword this…. Thanks for the meal!! But yeah, thanx for spending time to talk about this topic here on your web page.

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  72. An impressive share! I’ve just forwarded this onto a friend who has been doing a little homework on this. And he in fact bought me breakfast simply because I stumbled upon it for him… lol. So allow me to reword this…. Thanks for the meal!! But yeah, thanks for spending the time to discuss this matter here on your blog.

  73. An outstanding share! I have just forwarded this onto a co-worker who has been doing a little research on this. And he in fact bought me breakfast simply because I stumbled upon it for him… lol. So allow me to reword this…. Thank YOU for the meal!! But yeah, thanks for spending time to talk about this subject here on your blog.

  74. May I simply say what a relief to uncover someone that actually knows what they’re discussing online. You certainly realize how to bring an issue to light and make it important. More people need to read this and understand this side of the story. It’s surprising you’re not more popular because you definitely possess the gift.

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  87. The next time I read a blog, Hopefully it won’t fail me just as much as this particular one. I mean, Yes, it was my choice to read through, nonetheless I truly believed you would have something useful to say. All I hear is a bunch of complaining about something that you can fix if you were not too busy seeking attention.

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  90. May I simply say what a relief to find someone that really knows what they’re discussing online. You definitely know how to bring a problem to light and make it important. More people ought to read this and understand this side of the story. It’s surprising you aren’t more popular since you certainly have the gift.

  91. You are so interesting! I don’t think I have read something like this before. So great to discover somebody with some original thoughts on this topic. Seriously.. many thanks for starting this up. This web site is something that is required on the web, someone with some originality.

  92. Can I simply just say what a relief to find an individual who really understands what they’re talking about online. You certainly know how to bring a problem to light and make it important. More and more people need to check this out and understand this side of your story. I can’t believe you’re not more popular given that you certainly have the gift.

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  94. I have to thank you for the efforts you’ve put in penning this website. I am hoping to check out the same high-grade content by you in the future as well. In fact, your creative writing abilities has encouraged me to get my very own site now 😉

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  96. This is the perfect site for everyone who really wants to understand this topic. You know so much its almost hard to argue with you (not that I actually would want to…HaHa). You definitely put a fresh spin on a subject that has been discussed for years. Excellent stuff, just excellent.

  97. You’re so interesting! I do not think I’ve read through something like this before. So nice to discover another person with some original thoughts on this issue. Really.. many thanks for starting this up. This website is one thing that is needed on the web, someone with a bit of originality.

  98. The very next time I read a blog, I hope that it doesn’t disappoint me as much as this one. I mean, I know it was my choice to read through, but I actually thought you would have something interesting to talk about. All I hear is a bunch of complaining about something that you can fix if you weren’t too busy seeking attention.

  99. You’re so interesting! I do not think I have read through something like that before. So nice to discover somebody with unique thoughts on this topic. Really.. many thanks for starting this up. This web site is something that is required on the internet, someone with some originality.

  100. May I simply say what a relief to find someone that actually knows what they’re discussing on the web. You certainly understand how to bring an issue to light and make it important. More and more people really need to look at this and understand this side of the story. I was surprised that you aren’t more popular since you most certainly have the gift.

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