%0 Journal Article %T OPINIONS ON ALLOCATION OF PROFIT CARRIED FORWARD TO DIVIDENDS %A Bunget Ovidiu-Constantin PhD %J Annals of the University of Oradea : Economic Science %D 2009 %I University of Oradea %X In our opinion, the allocation of profits carried forward to dividends complies with the legal requirements in this field, as long as these results arise from current profits of previous financial years. However, an adverse aspect for companies is related %K result carried forward %K dividends %K general meeting of shareholders %K dividend tax %U http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/138.pdf