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[BAFS] Treatment of proposed dividend

Treatment of proposed dividend

The board of directors proposed 5% dividend on ordinary share capital

The proposed dividend is in Equity and liabilities in statement of financial position (equity part)  or  liability part?
   

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[隱藏]
It depends on when the dividend was proposed.
If the dividend was approved by the BoD before/on the B/S date, then record the amount as Dividend Payable.
Otherwise, record as Proposed Dividend under Reserves.

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