Chapter 8

Dividends

Facilitator: DERO Juan Pablo Salas del Río

Honestidad Integridad Equidad Verdad Libertad Respeto a la Vida

Respeto a la Naturaleza Paz Justicia Comportamiento Ético Solidaridad

Operation Range
It refers to the time period in which the Firm operates to generate
Dividends to its Shareholders. It covers from January 1 to December
31.

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Honestidad Dividends
Industry
It refers to the Group of Companies that are of the same Activity.
Example: Automotive (Ford, Toyota, GM).

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Integridad Dividends
General Classification of Industries
According to the Raw Material
According to the Staff

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Comportamiento Ético Dividends
According to the Raw Material
Light Industry
Semi-Light Industry
Heavy Industry

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Equidad Dividends
Light Industry
This kind of industry is one that transforms raw material whose
weight is quite low. This allows it to be easier to carry out the work
and not require significant facilities to carry out the production
process. On the other hand, these industries are usually installed in
areas close to the market for which it is produced. Generally, within
the light industry there are all those that produce what is called
consumer goods, that is, they are goods that final consumers will
acquire, such as textiles, footwear or even chemistry.

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Verdad Dividends
Semi-Light Industry
The weight of the material that is used to carry out the production
processes of this industry is less than the previous case because they
are industries dedicated to capital goods, which means that they are
dedicated to manufacturing, from semi-processed products , certain
machinery, automotive, or electronic equipment, among other
examples.

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Libertad Dividends
Heavy Industry
This industry, which is also called basic, is characterized by carrying
out the production process from significant quantities of raw
materials. Throughout the process, what is called semi-processed
products is obtained as results.

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According to the Staff
Small Industry
Medium Industry
Big Industry

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Paz Dividends
Small Industry
Industry in which the number of workers >50 <1,000

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Justicia Dividends
Medium Industry
Industry in which the number of workers >1,000 <3,000

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Verdad Dividends
Big Industry
Industry in which the number of workers >3,000

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Comportamiento Ético Dividends
Specific Industries
It is in itself the Popular Classification of Industries in the World,
regardless of the number of Employees, Production Capacity, the
Value of their Firms, etc.

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Examples of Specific Industries
Petrochemistry
Automotive
Naviera
Textile
Pharmaceutical
Cement plant
Iron and steel
Food Industry
Paper Bin
Aeronautics

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Payment of Dividends
It is the Compensation in Cash and under various Forms of Payment
that is given to each and every one of the Shareholders, based on the
Annual Real Net Profit (free of the Company's Operating Reserve) that
was achieved in the Period (Year) .

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Honestidad Dividends
Dividing by Share
It is the Gain that each of the Shares leaves, regardless of its Type and
whether or not it has the Right to Vote.

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Payment Policy
Company Action Plan to be followed whenever a decision is made
about the Payment in Parts (Dividends) of the Firm's Annual Real Net
Profit (free of Operation Reserve) usually, at the End of each Year.

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Honestidad Dividends
… We continue with Theoretical Evidence, Practical Evidence or Video …!

Chapter 8
Libertad Dividends