Interim dividend
Minutes of shareholders’ meeting, a GMS, in which an interim dividend is declared (interim payment of dividend). In addition to the annual dividend, a private limited company can also pay interim dividends.
Interim dividends are only allowed if there is sufficient cash and reserves to meet all obligations. This test must be carried out by shareholders, so they are liable if it is not done correctly.
What to fill in yourself
You have to fill in the interim dividend to be declared. You also have to indicate that a liquidity test took place and that it provided room for the distribution. You have to include the names of attendees, shareholders, date and place. Of course, you also have to sign the minutes.
Summary
Contains provisions on:
- Formal decisions of the meeting;
- Amount of dividend;
- Refund if dividend not appropriate.
Context
You use this document in the following situation:
A dividend is the distribution of (part of) the profits from a BV to its shareholder(s). The most common time to pay a dividend is when the annual figures are adopted, with the financial statements. It is also possible to pay a dividend during the year. You must do a liquidity test before you may proceed with the distribution.
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