Sober living

Alcohol Withdrawal Symptoms And Treatment

Heavy drinkers who suddenly stop drinking may experience any range of dangerous symptoms, so it’s important for those experiencing withdrawal to undergo medically-assisted detox. Some people are apprehensive to quit drinking because they’re nervous about the withdrawal symptoms experienced during alcohol detox. While some people may only be affected by minor effects of alcoholism, others may face extreme pain. Withdrawal symptoms can change quickly and aggressively, which is why it’s important to detox under the care of medical professionals. Treatment professionals at a rehab facility will be able to help you manage your pain with different medications. Very limited evidence indicates that topiramate or pregabalin may be useful in the treatment of alcohol withdrawal syndrome. A 2010 Cochrane review similarly reported that the evidence to support the role of anticonvulsants over benzodiazepines in the treatment of alcohol withdrawal is not supported.

  • Alcohol rehab counselors provide support during the highs and lows of alcohol withdrawal.
  • While trying to manage alcohol withdrawal at home may seem easier or save you money, it also may not last.
  • Manikant S, Tripathi BM, Chavan BS. Loading dose diazepam therapy for alcohol withdrawal state.
  • Some people are apprehensive to quit drinking due to withdrawal symptoms, but alcohol detox is the first step in treating alcoholism.
  • One theory of how the drug functions is that it resets neuronal excitation and inhibition balance, which alcohol may disrupt.

Neurochemical changes occurring during alcohol withdrawal can be minimized with drugs which are used for acute detoxification. With abstinence from alcohol and cross-tolerant drugs these changes in neurochemistry may gradually return towards normal.

Treatment Of Acute Alcohol Withdrawal Syndrome

Regular exercise and a healthy diet are also important for restoring health in recovery. Chances of relapse can be decreased by undergoing long-term treatment of the underlying alcohol use disorder in a specialized treatment facility. Once a recovering alcoholic has completely detoxed, tremors will usually resolve. However, long-term alcohol abuse can cause brain, nerve, and liver damage, which may result in permanent tremors. Heavy alcohol consumption causes changes in brain chemistry, slowing brain activity and reducing energy levels.

The main inhibitory neurotransmitter is γ-amino-butyric acid , which acts through the GABA-alpha (GABA-A) neuroreceptor. One of the major excitatory neurotransmitters is glutamate, which acts through the N-methyl-D-aspartate neuroreceptor. Here are seven ways to prevent a hangover before, during, and after you drink that have shown scientific potential. New research finds adolescents who drink alone are at much higher risk of developing AUD in adulthood, and female adolescents are at even greater risk. The National Institute on Alcohol Abuse and Alcoholism also offers an Alcohol Treatment Navigator tool that can help you find the right treatments for you that are close to home.

What Is The Treatment For Alcohol Withdrawal?

DTs are a rapid onset of confusion and delirium that usually occurs about three days after the last drink. Physical symptoms can include shaking, sweating, shivering and, in some cases, high fevers and seizures that can result in death. DTs usually only occur in people who have consumed large amounts of alcohol for more than a month. Disulfiram is specifically used to treat chronic alcoholism or alcohol addiction. This medication causes very unpleasant effects when alcohol is consumed. Therefore, Disulfiram can only be prescribed after withdrawal symptoms from alcohol have subsided.

Cure for Alcohol Withdrawal Symptoms

Alcohol withdrawal can produce both physical and psychological symptoms. These can range in terms of severity from mild to moderate to severe. The severity of the symptoms you will experience often depends on the amount and duration of your alcohol consumption. If you have wanted to quit drinking alcohol but were hesitant to do so because you feared that the withdrawal symptoms would be too severe, you are not alone. Many people are afraid that if they quit drinking, withdrawal symptoms could be difficult to manage, or even dangerous. Typically, alcohol withdrawal symptoms happen for heavier drinkers. Alcohol withdrawal can begin within hours of ending a drinking session.

Getting Help For Alcohol Withdrawal Symptoms

However, only about every second person living with an alcohol use disorder will develop symptoms due to alcohol withdrawal when drinking is strongly reduced or stopped. Alcohol withdrawal is a term used to describe the symptoms that occur after an individual suddenly stops drinking after prolonged and heavy exposure to alcohol. — Baclofen is a skeletal muscle relaxant and selective agonist of the GABA-B receptor.

Cure for Alcohol Withdrawal Symptoms

It should not be used in place of the advice of your physician or other qualified healthcare providers. Many people with alcohol use disorder suffer from dehydration and nausea during withdrawal. Drinking lots of fluids, especially fluids with electrolytes, will help to address dehydration and nausea. Sodium, calcium, potassium, and magnesium are electrolytes commonly found in sports drinks. Ensuring you’re consuming electrolytes helps your body better hydrate itself, which can help get over alcohol withdrawal symptoms. The key to successful withdrawal is to consult with an addiction treatment professional ahead of detox and to know thealcohol withdrawal timelineas well as detox strategies, likehow to taper off alcohol. There are also some natural remedies and activities people can partake in to keep their minds occupied and help pass the time as withdrawal symptoms fade.

What Helps With Alcohol Withdrawal?

Other supplements that your healthcare provider may recommend include vitamin C, calcium, and omega-3 fatty acids. Always talk to your doctor about any supplements you are taking and never take more than the recommended dose.

You can learn more about how we ensure our content is accurate and current by reading our editorial policy. Anyone that thinks they are dependent on alcohol should consider speaking to a doctor. Drastic changes in blood pressure and heart rate can also develop, which may lead to a stroke or heart attack. DeBellis R, Smith BS, Choi S, Malloy M. Management of delirium tremens.

Because stress is the most common cause of relapse, clients are taught these stress-reduction techniques and advised to incorporate them into their continuing care efforts after finishing the rehab program. These activities might include mindfulness meditation, massage therapy, yoga, acupuncture, art therapy, equine therapy, aromatherapy, and hypnotherapy.

Benzodiazepines For Alcohol Withdrawal

Patients in the study received 800 mg of carbamazepine on the first day, with the dosage tapered to 200 mg by the fifth day. Carbamazepine also appears to decrease the craving for alcohol after withdrawal. Although carbamazepine is used extensively in Europe, its use in the United States has been limited by lack of sufficient evidence that it prevents seizures and delirium. Benzodiazepines are the mainstay of management of alcohol withdrawal states. STT regimen reduces dose and duration of detoxification compared with traditional fixed dose regimen in mild to moderate alcohol withdrawal. However, it is feasible only in relatively stable patients and requires periodic monitoring of the withdrawal severity by trained personnel.

All of these benzodiazepines take several days to clear from the body, so they are useful for treating alcohol withdrawal. When someone receives treatment for alcohol withdrawal, they may be given a benzodiazepine medication like Ativan.

  • The brain maintains neurochemical balance through inhibitory and excitatory neurotransmitters.
  • Status Epilepticus is an extremely severe form of seizure, which can cause a loss of consciousness, muscle stiffening, loss of bladder control, and convulsions.
  • This excess of acetaldehyde causes irritation to mucous membranes in the stomach.

However, you must stay focused and commit to an addiction-free lifestyle. Read on for more information regarding inpatient alcohol detoxification and withdrawal. People can experience a wide range of alcohol withdrawal symptoms. You’ll then go through a range of ill feelings and possibly even dangerous symptoms which may require medical attention. The severity of your symptoms will depend upon your alcohol drinking history and other factors.

Alcohol Withdrawal At Home

Alcohol withdrawal is one of the most dangerous forms of drug withdrawal because it has the potential to cause death. People who expect to experience moderate to severe alcohol withdrawal should seek medical guidance before attempting to quit alcohol. When a person is withdrawing from alcohol, their GABA receptors are not working well enough, which causes symptoms like tremors, anxiety and seizures. Ativan makes the GABA transmitters more sensitive, helping to reduce withdrawal symptoms. Call your provider or go the emergency room if you think you might be in alcohol withdrawal, especially if you were using alcohol often and recently stopped. Call for an appointment with your provider if symptoms persist after treatment.

Delirium tremens, also known as DTs, is the formal name given to unusual brain activity caused by alcohol withdrawal. About 5 percent of people who go through alcohol withdrawal will develop delirium tremens.

Treatment of alcohol withdrawal should be followed by treatment for alcohol dependence. Alcohol withdrawal syndrome can occur when an individual stops or even significantly reduces alcoholic consumption after a prolonged period of use. Mild symptoms can occur within hours after the last drink and, if left untreated, may progress to more severe, life-threatening symptoms. Depending upon the severity of withdrawal symptoms, patients may be treated in the inpatient or outpatient setting. Although a variety of drugs have some utility in treating this disorder, the benzodiazepines remain the agents of choice. Symptoms of alcohol withdrawal typically improve within five days, though a small number of people may have prolonged symptoms. A person is more likely to experience severe withdrawal symptoms if they’ve abused drugs in conjunction with alcohol.

What To Expect With Alcohol Withdrawal At Home

Located just outside of Denver, Colorado, our facility is equipped to manage all types of drug and alcohol addiction, as well as co-occurring mental health conditions like anxiety. If you live outside of Colorado or would like to travel for treatment, we also have facilities located in Ohio, Florida, New Jersey and Washington. Although Ativan is incredibly useful for the treatment of alcohol withdrawal, there are potential drawbacks as well. The biggest risk is that it has the potential for abuse and addiction. Ativan abuse is unlikely when a person is being treated in an inpatient setting because the dosage will be closely controlled. When a person is being treated in an outpatient setting, however, they may have access to a whole bottle that can be abused.

What Happens After Alcohol Inpatient Detoxification?

Others have a long-lasting effect so that there are smooth transitions between one dose and another. Drugs that have both of these characteristics are preferred, as they offer the quickest relief and the most control. Some people decide they would rather detox from their own home than in an accredited facility. There are many reasons for this, including that going through such a process in one’s home can allow them Cure for Alcohol Withdrawal Symptoms to feel more secure and in control of their recovery, or relieve any financial burdens. Large intake and continual use of alcohol will disrupt the brain’s natural circuits that release endorphins and other chemicals that reward the body for healthy behaviors. Substance abuse takes control of the brain’s circuitry that produces pleasure and joy, rewiring it to reward the body only when there is an intake of alcohol.

Форекс брокеры

Лохотрон! Отзывы О Fortfs Fortfs Com

Статистически только 11%-25% трейдеров зарабатывают при торговле на Forex и CFD. Остальные 74%-89% клиентов теряют вложенные средства. Инвестируйте капитал, который готовы подвергнуть высоким рискам. Торговля синтетическими валютными парамиСинтетическая пара является искусственной комбинацией валют, обычно недоступной на рынке. Если вы только открыли для себя рынок Forex, то вы, скорее всего, не станете инвестировать огромные суммы… В футере сайта имеется информация о регистрации и, как это принято, предупреждение о рисках. Далее, как утверждают представители компании, в 2013 году состоялся ребрендинг и брокер получил новое, нынешнее название.

Так жулики, при выводе средств, обвинили его в мошенничестве и заблокировали аккаунт. И следующий интернет-пользователь подтверждает, что прибыльная торговля искореняется очень быстро.

Скажем тут, публикуются только проверенные отклики инвесторов. И это не странно, ведь самые сильные чувства вызывает именно неудачный опыт. Можно отказаться от бонуса, сняв галочку в специально отведенном месте. После формирования аккаунта, трейдер может открыть вкладку «WebTrader» и попробовать свои силы, используя учебный счет. Каждый вправе выполнять настройки по своему усмотрению. Компания Fortfs стартовала в 2010 году.

TradeAllCrypto Отзывы

Исполнение ордеров и торговые условия можно сказать идеальные. Мои роботы ни в форекс одной компании не показывают такие хорошие результаты как здесь на центовике.

TradeAllCrypto кидалы

Ты в первый раз что ли этими инструментами торгуешь? Потому что реальные котировки платные а если хочешь реальные котировки то открывай реальный счет. Связался быстро, вкратце описал проблему, сообщил номер заявки, мне ответили что передадут сообщение в финансовый отдел. Я поблагодарил, а рано утром пришли деньги.

Что Предлагается Клиентам TradeAllCrypto?

Когда то открывал торговый счет в этой компании, когда она называлась еще Трейдфорт. Потом, через какое то время, ушел от них, как это часто бывает сливаем сами, а виним в этом компанию. Но после нескольких лет вернулся уже с определенными знаниями инвестиции о трейдинге и уже торгую в Fortfs более дух лет. Они предлагают реально очень хорошие торговые условия, с большим выбором типов счетов и торговых платформ. Я остановился на PRO счете с плавающим спредом и комиссией, платформу выбрал мт-5.

Торговля на мировом рынке всегда предусматривает определенные риски, поэтому биржевой игрок должен внимательно отнестись к проверке FortFs. Вывод средств и другие важные нюансы сотрудничества можно изучить на независимых ресурсах. Отзывы подскажут, как на самом деле работает международный посредник.

Oтзывы О Fortfs

Все остальные условия такие же, как и у счета «Fort». Есть также на сайте форекс-конторы FortFS и раздел наград, где каждый год по несколько раз в год, аферисты присваивают себе все больше и больше заслуг. Это то чувство когда министр обороны присваивает себе звание или президент выписывает сам себе награду героя страны. Не стоит обращать внимание на этот дешевый развод, все-равно денег вам никто не вернет. В России консультационную, техническую и информационную поддержку клиентов предоставляет ООО TradeFort.

TradeAllCrypto кидалы

Исполнение ордеров рыночное, занимает 0,3 сек. Торговать предстоит с плечом до 1 к 1000. Максимальный объем сделки — 10 лотов.

Пополнение Счёта И Снятие Средств В Fortfs

На торгах ограничений нет, я выводил за один раз 740$ – вывел быстро. В любой момент могу связаться с представителями и тех поддержкой. Лично для себя создал портфель по которому работаю, мне никто не мешает, я точно не проблемный. Добрый день, tradeallcrypto регистрация пожалуйста предоставьте номер торгового счета и список ордеров, которые нужно проверить. В этом случае мы сможем выяснить всю необходимую информацию и помочь с решением вопроса. Мы открытая Компания и готовы публично решать любые вопросы.

  • 6.Ваши собственные средства и всю полученную на них прибыль, Вы сможете выводить со счета без ограничений в любое время.
  • Благодарим вас за то, что прочитали обзор брокера TradeAllCrypto.
  • Торговля на мировом рынке всегда предусматривает определенные риски, поэтому биржевой игрок должен внимательно отнестись к проверке FortFs.
  • Сумма вознаграждений с данного бонуса не должна быть больше, чем 5000 долларов.
  • Компания TradeAllCrypto является мошеннической.
  • Но любопытство взяло верх и решил посмотреть, что это будет за новый сервис такой.

Компания предлагает своим клиентам не только услуги трейдинга, но и большое количество сопутствующих сервисов, повышающих эффективность операций на финансовых площадках. Владельцем торговой марки TradeFort является холдинг One Vector Group Inc., который зарегистрирован по законодательству Сент-Винсент и Гренадины. Даже на центовом счете присутствуют все торговые инструменты.

Если компании нет в списке, это не значит, что с ней следует сотрудничать. 6.Ваши собственные средства и всю полученную на них прибыль, Вы сможете выводить со счета без ограничений в любое время. TradeAllCrypto первоначально скальпинг стратегии была открыта в 2010 году, когда команда трейдеров со стажем и опытом работы на Форекс объявила о создании торговой марки TradeFort. А уже в 2013 был осуществлен ребрендинг и компания получила новое название TradeAllCrypto.

Вывод Денег С Официального Сайта TradeAllCrypto

Однако, и на этом Форекс брокер не останавливался, продолжая непрерывное внедрение новых технологий заработка. Для отложенных ордеров уровни в 10 пунктов только для фьючерсов в МТ4. И исполнение на валютах самое быстрое, что мне довелось видеть. На фьючерсах через МТ4 – да, исполнение с задержкой в секунду-другую, но идет же перекрытие ордера на реальный рынок, что вы хотите? Да и через Нинзю или CQG, если не самый ликвидный фьючерс, то тоже задержки и проскальзывания. Вы должны понимать, что ваш ордер не первый в исполнении, а в очереди стоит. Торгуйте спот валюты – в Форт ФС исполнение просто моментальное.

Часто снижают в рамках акций спреды по некоторым инструментам. Очень нравиться большой выбор торговых инструментов, включая CFD и крипту.

Виды Счетов

TradeAllCrypto– это брокер появившийся на рынке в 2010 году. Имеет надлежащую лицензию, работает более чем в 30-ти странах. Все работники компании освоили и получили профессиональную подготовку, умения и навыки, и уже не однократно доказывали свое превосходство в работе. Долго гонял здесь минималку, знакомился с платформой, это мой первый брокер, здесь я учился. Сейчас мой депозит в фортс 290 долларов, для меня это большая сумма.1 раз заказывл вывод прибыли.

Функционирует на основе лицензии, предоставленной IFSC. За короткий промежуток времени Форекс-брокер завоевал широкую аудиторию приверженцев более чем в 30 странах мира. Компания получила международную лицензию на право проведения финансовой деятельности, которая каждый раз должна продлеваться после очередных проверок системы работы. Года 3 уже торгую в Fortfs, проблем почти не было. Но сегодня утром произошла неприятность и доверие пропало. На центовом счету вчера вечером было 3800, утром просыпаюсь осталось 300.

Обзор TradeAllCrypto: Что Предлагает Форекс

Отработать придется 0,5 лота за каждый доллар. В любой момент бонус можно отменить. Тот, кто пополнится на $ 25 и больше, может единоразово (на каждый счет) получить бонус от 5 % до 15 %. Коэффициент отработки $ 1 составляет трейдоллкрипто отзывы 0,5 лота. Вот везет мне на скамы… Недавно только потерял 10 тысяч рублей, вложившись в одну шарашкину контору. А теперь вот угораздило связаться с FortFS. Эта компания просто слила мой депозит в свой «карман».

Не все инвестиции можно назвать выгодными, вложение активов всегда сопровождается определенными рисками. Успех сделки зависит лишь от правильного выбора трейдера. Если вы ошиблись с прогнозом, не стоит винить в этом брокерскую компанию.


1 4 Rules of Debit DR and Credit CR Financial and Managerial Accounting

dividends normal balance

DebitDebit represents either an increase in a company’s expenses or a decline in its revenue. Every finance department knows how tedious building a budget and forecast can be. Integrating cash flow forecasts with real-time data and up-to-date budgets is a powerful tool that makes forecasting cash easier, more efficient, and shifts the focus to cash analytics. It is important to note that none of these uses are mutually exclusive. A growing business might decide to utilize retained earnings to finance growth while reducing debt simultaneously. There are a variety of ways in which management, and analysts, view retained earnings.

How do you record a dividend?

To record a dividend, a reporting entity should debit retained earnings (or any other appropriate capital account from which the dividend will be paid) and credit dividends payable on the declaration date.

As per the nominal account rule, all expenses and losses should be debited. Investment analysts, regulatory compliance specialists and investor-relations personnel also weigh in on dividend payment considerations. When a cash dividend is declared by the board of directors, debit the Retained Earnings account and credit the Dividends Payable account, thereby reducing equity and increasing liabilities. Thus, there is an immediate decline in the equity section of the balance sheet as soon as the board of directors declares a dividend, even though no cash has yet been paid out. When paid, the stock dividend amount reduces retained earnings and increases the common stock account. Stock dividends do not change the asset side of the balance sheet—only reallocates retained earnings to common stock. A company’s equity reflects the value of the business, and the retained earnings balance is an important account within equity.

How Do You Prepare Retained Earnings Statement?

Cooperatives, on the other hand, allocate dividends according to members’ activity, so their dividends are often considered to be a pre-tax expense. A dividend is a distribution of profits by a corporation to its shareholders. When a corporation earns a profit or surplus, it is able to pay a proportion of the profit as a dividend to shareholders. Any amount not distributed is taken to be re-invested in the business . The current year profit as well as the retained earnings of previous years are available for distribution; a corporation is usually prohibited from paying a dividend out of its capital. Distribution to shareholders may be in cash or, if the corporation has a dividend reinvestment plan, the amount can be paid by the issue of further shares or by share repurchase. Accounting involves recording financial events taking place in a company environment.

What are debit entries?

Debit means an entry recorded for a payment made or owed. A debit entry is usually made on the left side of a ledger account. So, when a transaction occurs in a double entry system, one account is debited while another account is credited.

There is no change in total assets, total liabilities, or total stockholders’ equity when a small stock dividend, a large stock dividend, or a stock split occurs. Both types of stock dividends impact the accounts in stockholders’ equity. A stock split causes no change in any of the accounts within stockholders’ equity. The impact on the financial statement usually does not drive the decision to choose between one of the stock dividend types or a stock split.

Posting additional paid-in capital

How a stock dividend affects the balance sheet is a bit more involved than cash dividends, although it only involves shareholder equity. When a stock dividend is declared, the amount to be debited is calculated by multiplying the current stock price by shares outstanding by the dividend percentage. Liabilities have opposite rules from asset accounts, since they reside on the other side of the accounting equation. Balance normal balance of accounts sheet liabilities include business debts and obligations such as accounts payable, notes payable, salaries payable, accrued expenses payable, sales tax payable, bonds payable and mortgages payable. To keep the accounting equation balanced, accountants record liability account increases in the opposite manner of asset accounts. Liability accounts have a normal credit balance – they increase with a credit entry.

An abnormal, or debit balance, may indicate an overpayment on a bill or an accounting error. On The Balance SheetA balance sheet is one of the financial statements of a company that presents the shareholders’ equity, liabilities, and assets of the company at a specific point in time. It is based on the accounting equation that states that the sum of the total liabilities and the owner’s capital equals the total assets of the company. In companies that are mature, it is common for management to make regular shareholder distributions, either in the form of cash dividends or stock dividends. These have an immediate and irreversible impact on retained earnings as distributions cannot be clawed back from shareholders once they are made.

4 Rules of Debit (DR) and Credit (CR)

If you sell an asset for a gain, for example, the gain is considered revenue. The balance can be moved with a Journal from your 3201 nominal ledger account, to your profit and loss Dividends nominal ledger account. If you haven’t already done so, to record the proposed dividend, you also need to create additional nominal ledger accounts in the Overheads, Equity and Current Liability categories.

  • Additionally, it helps investors to understand if the business is capable of making regular dividend payments.
  • Operating income is calculated as gross income less operating expenses for the accounting period.
  • For example, common stock and retained earnings have normal credit balances.
  • This situation could possibly occur with an overpayment to a supplier or an error in recording.
  • Dividends are paid first on preferred shareholders before payment are made to common shareholders.

The number of shares issued refers to the number of shares issued by the corporation and can be owned by either external investors or by the corporation itself. Dividends are incentives in the form of payments to shareholders of a company. Explore the different types of dividends and the standard method of payments that they occur in. The announced dividend, despite the cash still being in the possession of the company at the time of announcement, creates a current liability line item on the balance sheet called “Dividends Payable”.

What Effect Does Declaring a Cash Dividend Have on Stockholders’ Equity?

To manage a business, you must know how both balances are calculated. Revenue includes sales and other transactions that generate cash inflows.

dividends normal balance

They are a distribution of the net income of a company and are not a cost of business operations. A dividend is allocated as a fixed amount per share, with shareholders receiving a dividend in proportion to their shareholding.

Management will regularly review retained earnings and make a decision based on the goals and objectives they have established. It is important to note that retained earnings can be reduced by all three of these components if net income for the period is negative. In this post we will cover retained earnings, how it is calculated, how it is used by management and some of its limitations. Par value is a dollar amount used to allocate dollars to the common stock category. Fixed assets are considered non-current assets, and long-term debt is a non-current liability. If every transaction you post keeps the formula balanced, you can generate an accurate balance sheet.

dividends normal balance

A few more terms are important in accounting for share-related transactions. The number of shares authorized is the number of shares that the corporation is allowed to issue according to the company’s articles of incorporation.

Taxation of dividends is often used as justification for retaining earnings, or for performing a stock buyback, in which the company buys back stock, thereby increasing the value of the stock left outstanding. The effect of a dividend payment on share price is an important reason why it can sometimes be desirable to exercise an American option early. Property dividends or dividends in specie (Latin for “in kind”) are those paid out in the form of assets from the issuing corporation or another corporation, such as a subsidiary corporation. They are relatively rare and most frequently are securities of other companies owned by the issuer, however, they can take other forms, such as products and services. That such an entry is made in the balance sheet, whereas the contract limits restricted retained earnings.

dividends normal balance


Why Choose Double-Entry Accounting Over Single Entry, Examples

define double entry system

So for each transaction at least two accounts are involved – with at least one on the debit and one on the credit side. Every time we do a transaction you’re going to have at least one debit and at least one credit. The total amount of the debits in that transaction must also equal the total amount of the credits. So, if you have one debit and one credit, they need to be the same. If you have multiple debits and credits, the sum of all debits needs to equal the sum of all credits.

  • It does not show the current state of wealth of the account holder, as only one side of the transaction is recorded.
  • All legitimate business benefits belong in your business case or cost/benefit study.
  • The double-entry system is the most scientific method of keeping accounts.
  • Double-entry bookkeeping does not completely prevent errors, but it limits their impact on the overall accounts.
  • Free AccessBusiness Case TemplatesReduce your case-building time by 70% or more.

It’s easier to explain debits and credits as accounting concepts, as opposed to physical things. Every transaction within your business produces a debit in one account and a credit in the other.

Dictionary Entries Near double entry

Creating A Balance SheetA balance sheet is one of the financial statements of a company that presents the shareholders’ equity, liabilities, and assets of the company at a specific point in time. It is based on the accounting equation that states that the sum of the total liabilities and the owner’s capital equals the total assets of the company. The profit or loss of the business is determined by preparing an account known as profit and loss account or by preparing a statement known as income statement. The financial position of the business on a certain date is evaluated or determined by listing assets and liabilities in a balance sheet. Debits are recorded on the left side of a ledger account, a.k.a. T account. Debits increase balances in asset accounts and expense accounts and decrease balances in liability accounts, revenue accounts, and capital accounts. DebitCreditCash$10,000Notes Payable$10,000Double-entry bookkeeping is based on balancing the accounting equation.

  • For businesses in the United States, the Financial Accounting Standards Board , is a non-governmental body.
  • From these nominal ledger accounts, a trial balance can be created.
  • The double-entry system is superior to a single-entry system of accounting.
  • And the account that receives the benefit is debited whereas the account that foregoes the benefit is credited.
  • Double-entry bookkeeping produces reports that allow investors, banks, and potential buyers to get an accurate and full picture of the financial health of your business.

To prevent this from happening, you should complete a process called account reconciliation on a regular basis to keep your books accurate. That means you match every transaction in your accounting software to its corresponding bank statement. In accounting, a debit refers to an entry double entry accounting on the left side of an account ledger, and credit refers to an entry on the right side of an account ledger. To be in balance, the total of debits and credits for a transaction must be equal. Debits do not always equate to increases and credits do not always equate to decreases.

Why Is Double-Entry Bookkeeping Important?

However, a single entry accounting method is less trusted and not acceptable for tax computation by the authorities. A double entry accounting system refers to the bookkeeping process in which two entries are made simultaneously in two different accounts to ensure that the credit and debit sides tally. Double entry accounting is one of the most basic transactions in accounting and bookkeeping, so critical understanding them is so important.

define double entry system

Find the premier business analysis Ebooks, templates, and apps at the Master Analyst Shop. Successful branding is why the Armani name signals style, exclusiveness, desirability. Branding is why the Harley Davidson name makes a statement about lifestyle. Strong branding ultimately pays off in customer loyalty, competitive edge, and bankable brand equity. The Chart of Accounts as the organizing basis of a double-entry accounting system.

Characteristics of Double Entry System

It keeps a complete record of every transaction and classifies them as assets, liabilities, expenses, revenue, capital, etc. Each transaction has two aspects, wherein one receives the benefit while another gives away the benefit. And to keep a systematic record of the transactions, both aspects must be recorded. And the account that receives the benefit is debited whereas the account that foregoes the benefit is credited. Similarly, in the field of accounting, every transaction results in an equal yet opposite balance in accounts, i.e. debit and credit. Small businesses can use double-entry bookkeeping as a way to monitor the financial health of a company and the rate at which it’s growing. This bookkeeping system ensures that there is a record of every financial transaction, which helps to prevent fraud and embezzlement.


Do Dividends Reduce Net Income?

dividends in accounting

Companies structured as master limited partnerships and real estate investment trusts are also top dividend payers because their designations require specified distributions to shareholders. Many companies do not pay dividends and instead retain earnings to be invested back into the company. Due to the requirements of Swiss corporate law described above, only after the annual financial statements for the year Y-1 have been submitted can an effective dividend resolution for the year Y-1 be passed. The IFRIC received a request for guidance on the recognition as revenue of a dividend in the financial statements of an investor when the dividend is in the form of the investee’s own equity instruments. Although final and interim dividends are both paid to the investors as a return on their investment, they have some key differences. So let us look at the differences between the final vs. interim dividend. If the Company has not made any profits in a financial year, it may choose not to pay any dividend, or some dividend may be paid out of the free reserves of the Company.

This is useful in measuring a company’s ability to keep paying or even increasing a dividend. The higher the payout ratio, the harder it may be to maintain it; the lower, the better. You’ve successfully recorded the proposed dividend value and this appears on your Balance Sheet Report as a liability and also updates the Equity section of the report. Outside entities, such as a regulatory body or a company that is considering purchasing your company or entering a partnership agreement, may also request financial information.

Usually, the higher the profits a company makes, the more dividends it will distribute among shareholders. Companies also have a retention ratio that dictates how much profits they will retain before making distributions. In the case of cash dividends, the company’s cash reserves will also play a crucial role in the payments.

Business Operations

The declaration date is the date on which a company officially commits to the payment of a dividend. On that date, a liability is incurred and the Cash Dividends Payable is used to record the amount owed to the stockholders until the cash is actually paid. That figure helps to establish what the change in retained earnings would have been if the company had chosen not to pay any dividends during a given year. To figure out dividends when they’re not explicitly stated, you have to look at two things. First, the balance sheet — a record of a company’s assets and liabilities — will reveal how much a company has kept on its books in retained earnings. Retained earnings are the total earnings a company has earned in its history that hasn’t been returned to shareholders through dividends.

If the corporation’s board of directors declared a cash dividend of $0.50 per common share on the $10 par value, the dividend amounts to $50,000. The carrying value of the dividends payable account is set equal to the total dividend amount declared to shareholders. A dividend is a payment of profit that a limited company distributes to its shareholders. This is the money remaining after all business expenses and liabilities, as well as outstanding taxes have been paid off.

When firm ABC finally decides to pay out dividends to its shareholders, it must first start with the preferred shareholders. This means they are paid all their accumulated dividends before the other shareholders are given.

dividends in accounting

They would be found in a statement of retained earnings or statement of stockholders’ equity once declared and in a statement of cash flows when paid. EconomistsMerton MillerandFranco Modiglianiargued that a company’sdividend policy is irrelevant and has no effect on the price of a firm’s stock or its cost of capital.


Janis Samples receives forty of these newly issued shares so that her holdings have grown to 1,040 shares. After this stock dividend, she still owns 10 percent (1,040/10,400) of the outstanding stock of Red Company and it still reports net assets of $5 million. The investor’s financial position has not improved; she has gained nothing as a result of this stock dividend. When the dividend is declared by the board, the date of record is also set.

Shareholders are entitled to receive a part of the profits earned by the company against the contribution made by them. Dividends are the part of profits that the company decides to distribute among its shareholders; therefore, it cannot be treated as an expense in the income statement. Its accounting can be done as a deduction from the retained earnings, presented in the statement of changes as equity. A dividend is a payment received by stockholders of a corporation in lieu of its profits and retained earnings.

dividends in accounting

The company declares a $1 dividend to stockholders to be paid in exactly a month from now. The company records a credit of $1,000 to its dividends payable account of liabilities until the dividend payment date. Similar to distribution of a small dividend, the amounts within the accounts are shifted from the earned capital account to the contributed capital account though in different amounts. The number of shares outstanding has increased from the 60,000 shares prior to the distribution, to the 78,000 outstanding shares after the distribution.

Stock Dividends On The Balance Sheet

Other – other, less common, types of financial assets can be paid out as dividends, such as options, warrants, shares in a new spin-out company, etc. There are various types of dividends a company can pay to its shareholders.

If the financial year of the subsidiary does not end before the financial year of the parent company, the parent company must record the dividend income “back-to-back” with matching phases. However, companies cannot distribute profits directly to shareholders. Usually, a company’s management team will decide how much dividends to retain and distribute to shareholders. However, other factors such as cash reserves, historical dividends, shareholders’ expectations will also affect it. Non-cumulative stock-In this type of preferred cumulative stock, shareholders are paid dividends only after it has been declared by the company. This means that the shareholders of non-cumulative stock can either get the dividends or miss it.

Definition Of Dividends

Most jurisdictions also impose a tax on dividends paid by a company to its shareholders . The tax treatment of a dividend income varies considerably between jurisdictions. The primary tax liability is that of the shareholder, though a tax obligation may also be imposed on the corporation in the form of a withholding tax.

  • Retained earnings are the total earnings a company has earned in its history that hasn’t been returned to shareholders through dividends.
  • The cumulative dividend is usually created when a company is not able to pay dividends to the shareholders.
  • At last, the dividend is paid to the stockholders according to their shares in the business.
  • If you’re making payments to more than one person, you may want to enter a separate line for each person for your records.
  • It all depends on how the shares trade in the stock market during the trading period.
  • Please note that the final dividend of last year is presented as a deduction from the retained earnings of 2012 as it was declared in that period.

They are usually issued in proportion to shares owned (for example, for every 100 shares of stock owned, a 5% stock dividend will yield 5 extra shares). Though dividends in accounting dividends can signal that a company has stable cash flow and is good at generating profits, they can also provide investors with recurring revenue.

These reasons can have different implications and interpretations for investors. Startups and other high-growth companies, such as those in the technology or biotech sectors, may not offer regular dividends. Announcements of dividend payouts are generally accompanied by a proportional increase or decrease in a company’s stock price.

Why Are Dividends Used?

The related journal entry is a fulfillment of the obligation established on the declaration date; it reduces the Cash Dividends Payable account and the Cash account . The dividend declaration, ex-dividend, date of record and payment dates are the four significant dates when it comes to dividends. For accounting purposes, the dividend dates that are of importance are the declaration date and the payment date. Companies must also record the dividend payments on its annual financial statements. Once declared and paid, a cash dividend decreases total stockholders’ equity and decreases total assets.

  • Only dividends that have been formally declared by the board of directors are recorded as liabilities.
  • We’ll help walk through setting up your business, switching accountant or any of your tax queries.
  • In real estate investment trusts and royalty trusts, the distributions paid often will be consistently greater than the company earnings.
  • In these situations, a company may opt for larger dividend payments to meet the expectations of stockholders and keep interest in stock high to maintain its value.
  • For example, Netflix Inc. reported net income for 2008 of over $83 million but paid no dividend.

However, it is crucial to explain the overall procedure for dividends to understand the accounting treatment of cash dividends. For companies that make dividend payments, shareholders will expect to get paid after a profitable accounting period. To illustrate how these three dates relate to an actual situation, assume the board of directors of the Allen Corporation declared a cash dividend on May 5, . The cash dividend declared is $1.25 per share to stockholders of record on July 1, , payable on July 10, . Because financial transactions occur on both the date of declaration and on the date of payment , journal entries record the transactions on both of these dates. The Dividends Payable account appears as a current liability on the balance sheet.

Record date – This is the date when it is usually decided as to who will receive the dividend. This means those in the register of the record date usually receive the dividend two days after the ex-dividend date. Date of record is the date when it is established who will receive the dividends. Dividend is declared by the management (e.g. board of directors) in jurisdictions that do not require any further approval. We’ll help walk through setting up your business, switching accountant or any of your tax queries. All our fixed price accounting packages come with a 50% off for 3 months. On the date of payment, the corporation mails checks to the appropriate recipients, an event recorded as follows.

Do Dividends Reduce Net Income?

On July 17th when the shares of stock are distributed to the stockholders, an entry is made to decrease common stock dividend distributable and increase common stock for $150,000, the par . When providing cash dividends, a company goes through two phases that each affect the balance sheet in different ways. From the point that a company declares dividends, they record it in the books as a liability on the balance sheet. This liability remains on the books only until they pay the dividend, at which point they reverse the liability record. This means that an investor examining records after payment sees no entry for the payments. Ex-dividend date — the day on which shares bought and sold no longer come attached with the right to be paid the most recently declared dividend. In the United States and many European countries, it is typically one trading day before the record date.

If not, you can calculate dividends using a balance sheet and an income statement. If your corporation makes a profit, you can either invest the profit back into your business as, or pay it to your shareholders. If you choose to give profits to your shareholders, this is called a dividend. The amount that’s paid, or ‘distributed’ is decided by your board of directors and then agreed by your shareholders. Dividend declaration dates are often made well in advance of the actual payment date. This gives the company time to research the number of shareholder’s on record to which the company must pay a dividend. On the day the company actually sends dividend checks to its investors, it records the payment in the general ledger by debiting the dividends payable account.

A dividend is a distribution of profits by a corporation to its shareholders. When a corporation earns a profit or surplus, it is able to pay a proportion of the profit as a dividend to shareholders. Any amount not distributed is taken to be re-invested in the business . The current year profit as well as the retained earnings of previous years are available for distribution; a corporation is usually prohibited from paying a dividend out of its capital. Distribution to shareholders may be in cash or, if the corporation has a dividend reinvestment plan, the amount can be paid by the issue of further shares or by share repurchase.

Dividend Dates

In financial history of the world, the Dutch East India Company was the first recorded company ever to pay regular dividends. The VOC paid annual dividends worth around 18 percent of the value of the shares for almost 200 years of existence (1602–1800). The balance sheet is one of the three fundamental financial statements. The financial statements are key to both financial modeling and accounting.

Cumulative stock-This type of preferred cumulative shares has guaranteed dividends. This means that whether or not the firm is able to pay the dividends, the shareholder must earn dividends. The dividend payment can either be made immediately or at a future date. The cumulative dividend is usually created when a company is not able to pay dividends to the shareholders. Also, investors may decide to leave their dividend to accumulate so that they can earn guaranteed returns. This makes them preferred stockholders whose dividends must be given, preference when dividends are being paid out. Companies that do not want to issue cash or property dividends but still want to provide some benefit to shareholders may choose between small stock dividends, large stock dividends, and stock splits.

Practically speaking, the corporation must also have sufficient cash available to meet its current and future needs. If a company has a long history of dividend payments, a reduction of the dividend amount, or its elimination, may signal to investors that the company is in trouble. AT&T Inc. cut its annual dividend in half to $1.11 on Feb. 1, 2022, and its shares fell 4% that day. Conversely, capital gains realized through the sale of a share whose price has increased are considered taxable income.

Форекс обучение

Фигура Клин На Графиках Валютных Инструментов Форекс

Больше информации о том, что такое классические фигуры технического анализа, представлено на сайте Специально для этого были разработаны системы фундаментального и технического анализа. Более детально остановимся на втором варианте, так как он предусматривает использование таких замечательных помощников трейдера, как фигуры технического анализа Форекс. Чем больше наблюдалось касаний уровня сопротивления при бычьем прямоугольнике или уровня поддержки при медвежьем прямоугольнике, тем мощнее будет ценовое движение после их пробития. Этот и предыдущий сигналы фактически являются отражением конца одного тренда и зарождения другого.

В случае пробития верхней границы фигуры (линии сопротивления) рекомендуются покупки, Стоп за ближайший минимум. Профит фиксируем после роста на величину основания “Клина” Н (наибольшая волна в основании паттерна). Паттерн Forex Club продолжения нисходящей тенденции, но иногда возможна отработка и в обратном направлении. Образован нисходящий “Треугольник” двумя линиями — нисходящей линией сопротивления и горизонтальным уровнем поддержки.

фигура графического анализа клин

Фигура, в данном случае, отрабатывает дальнейшее движение по тренду. С этой же фигуры образуются такие себе вымпелы – эдакий треугольник с “ручкой” в виде длинных свечей. Дальнейшее его развитие — это закономерный пробой по тренду. Не забываем измерять потенциальное расстояние для пробоя. Одна из самых замечательных фигур, очень ее люблю и на этих прямоугольных каналах сделал в БО основные деньги.

Треугольник И Клин Форекс

Затем нарисовать нарисовать две линии клина, поддержки и сопротивления, которые наклонены против текущего тренда и от которых цена поочередно отскакивала. Расстояния между максимумами и минимумами ценового движения должны увеличиваться. Нужно учесть, что в отличии от фигур Флаг и Вымпел у расходящегося клина нет флагштока. Цена движется в пределах двух линий тренда, которые направлены в одну точку. Постепенно торговый диапазон и волатильность сужается, пока не происходит пробой модели вверх или вниз. Но эти две фигуры технического анализа имеют существенные отличия, которые вы поймете по ходу чтения этой статьи.

С другой стороны, пробитие линии шей превращает этот уровень в мощное сопротивление. В статье мы рассмотрим типы фигур и приведем наглядные примеры. Фигуры создаются на основании соединения наиболее значимых минимумов и максимумов колебания цены на валютную пару. Следует дождаться окончательного формирования графической модели.

Фигура Восходящий Клин

При этом каждый новый пик сопровождается все меньшим объемом торгов. Есть множество разных фигур, которые описаны в рубрике «Фигуры на графике», но в этой статье собраны самые основные фигуры технического анализа для быстрого ознакомления. При желании, вы сможете более детально ознакомится с каждой фигурой отдельно, перейдя на ее страницу.

Например, после формирования бычьего Клина цена пробила уровень поддержки и ушла вниз. Сделав откат, она касается бывшего уровня поддержки и формирует пин-бар с длинной тенью. Клинья — очень популярная разновидность фигур технического анализа. Они часто используются для определения зоны разворота тренда. А это вообще, наверное, самая известная фигура технического анализа в мире. Линия шеи при этом соединяет два минимальных значения крайних вершин.

При этом мы получаем более выгодное соотношение риска к прибыли. Падающий клин является инверсией восходящего клина, когда продавцы контролируют ситуацию. Он свидетельствует о завершении «медвежьего» тренда и зарождении «бычьего».

Не учитывается, например, угол наклона линий, а это важно. А незначительная коррекция, например, до отметки 23,6% говорит о возможности дальнейшего отката. Вымпел – упрощенно его можно представить как маленький треугольник, формирующийся в сжатые сроки. Вымпел выделяется именно высокой скоростью формирования. После трех последовательных пиков на данном уровне образовалось мощное сопротивление. Объем торгов уменьшался при достижении нового верхнего экстремума, говоря о слабости покупателей.

Принято считать, что медведям не удалось «пробить» линию поддержки. По тому же принципу принято расценивать и формация «Тройное дно». Это наиболее часто встречающаяся классическая фигура разворота движения на рыке Форекс. Для трейдера такая модель означает то, что пора продавать. Самый простой и наиболее рекомендуемый для начинающих трейдеров способ поиска акций, соответствующих какой-то фигуре технического анализа – это отбор вручную. Выберете несколько сотен самых ликвидных акций, которые являются лидерами своих отраслей, и просматривайте их каждый день, проводя по ходу технический анализ каждой.

С привлечением больших торговых объемов на линии сопротивления может возникнуть прорыв, что в будущем повысит цены до точки E. Определить конкретное местоположение данной точки можно, отложив амплитуду A-B вверх от места точки D. Для правильного построения данной фигуры все три ценовых минимума должны находиться на одинаковых уровнях, которые необходимо соединить линией. Параллельная ей прямая станет линией шеи для тройного дна. Когда цена устремляется вверх, она не может преодолеть показатели предыдущего максимума и падает вниз, возвращаясь к линии шеи. Цены, что выходят из точки G, пробивают данную поддержку, подтверждая установленный уровень новым сильным сопротивлением при отскоке до точки Н.

Пробой этой границы и будет означать продолжение тренда. Эта модель отражает период консолидации во время сильной и стремительной восходящей или нисходящей тенденции. Обычно эта зона консолидации имеет форму параллелограмма. Свое название эта графическая модель получила потому, что параллелограмм напоминает флаг, развевающийся по ветру. Древком флага (флагшток) служит предыдущее трендовое движение цен, а зона консолидации, в свою очередь, является его полотнищем. Границами полотнища выступают линии поддержки и сопротивления, которые параллельны друг другу.

Древко Фигуры

Я рисовал линии по примеру, который показывал в статье Как построить трендовые линии и использовать на рынке Форекс. После пробоя Клина вниз и закрепления цены, открываем продажу. Первый, после закрепления цены ниже Клина, второй, после ретеста пробитого Клина.

Объясняется это тем, что рынок готовится заранее к прорыву (большие игроки перераспределяют позиции). Чаще всего пробитие бывает истинным, поэтому есть смысл открывать позиции в зону выхода цены. Такие фигуры есть смысл отыгрывать лишь после какого-то длительного движения. Искать такие паттерны на маленьких таймфреймах бессмысленно.

Вход в рынок происходит на ретесте и иногда может происходить на следующей свече после пробоя. Пробой подтверждается закрытием свечи ниже поддержки или сопротивления. Используемый таймфрейм зависит от таймфрейма, который цена учитывает наилучшим образом. Эти уровни являются отличной отправной точкой для возможных уровней получения прибыли в случае торговли в шорт.

Это же расстояние откладывают от точки пробоя в сторону нового движения цены. Такие двойные возможности тоже можно и нужно использовать. Просто следует дождаться фигуры графического анализа пробоя и затем отката — так делается в бинарных. Для форекса нужно просто расставить лимитные ордера и ждать, пока цена не определится с движением.

фигура графического анализа клин

Периодически появляющиеся на ценовых графиках стилизированные фигуры (паттерны) при правильном их толковании дают много полезной информации. Из теории уже известно, данный вид Клина, предвещает дальнейшее движение вверх. Нисходящий Клин имеет направленные под разным углом линии вниз, которые рано или поздно должны соединиться. В данном случае «Клин» образовался на восходящем тренде. Поскольку он направлен против хода, то выступает ориентиром на сохранение роста. Пробой линии сопротивления фигуры подтверждает бычий настрой.

Фигуры Продолжения Тренда

Многие начинающие валютные инвесторы не знают, что такое фигуры в трейдинге. Если говорить максимально доступным языком, то это уникальные графические модели, возникающие на графике и сигнализирующие игроку об определённых ценовых изменениях. Стоит отметить, что все фигуры образуются с помощью базовых инструментов графического анализа (например, это уровни поддержки/сопротивления).

Как и в «Симметричном треугольнике», целевой ориентир определяется путём измерения высоты основания и проецирования этого расстояния вверх от точки прорыва. Модели неопределенности возникают в конце горизонтального движения цены. Участники рынка внимательно наблюдают, куда пойдет рынок. Чем дольше на рынке неопределенность, тем больше концентрация накопленной энергии и выход из модели неопределенности может быть очень мощным.

  • Как правило, формации продолжения тенденции формируются быстрее, чем паттерны разворота.
  • Некоторые трейдеры предпочитают входить в рынок чуть раньше, по правилам торговли по флагу — сразу после пробоя линии тренда вверх.
  • Целью выступает величина основания, отложенная из точки пробоя.
  • Фигура Клин – это одна из основных графических фигур технического анализа, которая по форме похожа на фигуру треугольник.
  • Когда цена прорывается, данная линия становится серьезным уровнем сопротивления.

Паттерн клин в трейдинге редко используется как самостоятельная торговая стратегия. Чаще всего его торгуют в сочетании с другими конструкциями графического анализа, поэтому изучить эффективность одной фигуры сложно. Идентифицирует паттерн как сходящиеся линии, ограничивающие период консолидации графика.

Основные Особенности Фигуры Клин

Двойная вершина чаще других разворотных паттернов встречается на графиках. Появляется она на вершине длительного восходящего тренда вблизи сильного уровня сопротивления, и предсказывает разворот движения цены. Визуально фигура похожа на букву «М» — два рядом расположенные ценовых пика (цифры 1 и 2) примерно одинаковой высоты, разделенные глубокой впадиной (дном). Фигура формируется между двумя расходящимися линиями, поддержки и сопротивления.

Мощных Метода Определения Силы Тренда На Форекс В 2021 Году

Текущая доходность не является гарантией прибыли в будущем. “Вымпел” очень похож на флаг, но линии коррекции имеют сужающиеся направления. Чем-то может напоминать треугольник, но здесь разница в том, что вымпел возникает после сильных движений.

Голова и плечи представляет собой три последовательных пика, средний из которых… На мой взгляд, это уже чья-то остроумная шутка, а не полноценный паттерн, но в различных источниках его упоминают часто. Мне пришлось потратить не один год, исследуя и пытаясь торговать по треугольникам. Раньше я увлекался, делая прогнозы исключительно по этой фигуре, вот пример одного из них на Tradingview по акциям Газпрома.

Таким образом, вы в самые короткие сроки научитесь читать и анализировать графики. Вообще, в каждой статье, в которой мы будем рассматривать разные фигуры технического анализа, я буду приводить примеры измерения целевого уровня взятия прибыли. А пока посмотрите на рисунке ниже, как это делается на примере фигуры голова и плечи.

Обновился максимум или минимум – ждем образования флага. Если после образования флага цена не обновляет предыдущие вершины или впадины, то с большой вероятностью тренд окончен, а искать правильную фигуру «Флаг» бессмысленно. Если знать правила использования фигуры «Флаг», то можно стабильно получать хорошую трейдеры миллионеры прибыль от торговли по тренду. Подобное ценовая формация часто наблюдается в техническом анализе рынка форекс. Их развитие начинается от одинакового уровня поддержки, который в трейдинге называется линией шеи. Первый и третий ценовые подъемы проходят на равных максимумах и называются линией плеч.

Автор: Эдуард Тихонов