1. Regulations
  2. title 18
  3. chapter I
  4. part 367
  5. subpart F
  6. subjgrp 44
  7. § 367.2380

View all text of Subjgrp 44 [§ 367.2310 - § 367.2450]

§ 367.2380 - Account 238, Dividends declared.

This account must include the amount of dividends that have been declared but not paid. Dividends must be credited to this account when they become a liability.

AUTHORITY: 15 U.S.C. 717

SOURCE: Order 684, 71 FR 65226, Nov. 7, 2006, unless otherwise noted.

CITE AS: 18 CFR 367.2380