{"id":5453,"date":"2023-07-05T08:13:51","date_gmt":"2023-07-05T06:13:51","guid":{"rendered":"https:\/\/dcompany.no\/selskapshendelser\/pay-out-dividends\/"},"modified":"2024-10-30T08:25:24","modified_gmt":"2024-10-30T07:25:24","slug":"pay-out-dividends","status":"publish","type":"selskapshendelser","link":"https:\/\/dcompany.no\/en\/company-events\/pay-out-dividends\/","title":{"rendered":"Pay out dividends"},"content":{"rendered":"\n<p class=\"has-large-font-size\">Fast and correct process for dividend payment, including automatic generation of notices and minutes, sending and signing, and registration in the transaction log in <a href=\"https:\/\/dcompany.no\/en\/functions\/shareholder-book\/\" data-type=\"link\" data-id=\"https:\/\/dcompany.no\/funksjoner\/aksjeeierbok\/\">the shareholder book<\/a><\/p>\n\n<p><strong>Formal process<\/strong><\/p>\n\n<p>The dividend is decided by <a href=\"https:\/\/dcompany.no\/en\/functions\/general-assembly\/\" data-type=\"link\" data-id=\"https:\/\/dcompany.no\/funksjoner\/generalforsamling\/\">the general meeting<\/a> within the framework of the board&#8217;s proposal.<\/p>\n\n<p>Dividends are decided by the general meeting, cf. Section 8-2 (1) of the Companies Act. It cannot be decided to distribute a higher dividend than the board has proposed or accepts. It is therefore important that there is a <a href=\"https:\/\/dcompany.no\/en\/functions\/board-portal\/\" data-type=\"link\" data-id=\"https:\/\/dcompany.no\/funksjoner\/styreportal\/\">board protocol<\/a> that proposes a dividend that is at least as high as that approved by the general meeting.<\/p>\n\n<p>The general meeting can <a href=\"https:\/\/dcompany.no\/en\/functions\/powers-of-attorney\/\" data-type=\"link\" data-id=\"https:\/\/dcompany.no\/funksjoner\/fullmakter\/\">authorize<\/a> the board to decide on dividends<\/p>\n\n<p>The general meeting can, after it has approved the annual accounts for the last financial year, authorize the board to decide on the distribution of dividends on the basis of the company&#8217;s annual accounts, cf. Section 8-2 (2) of the Companies Act. The power of attorney cannot apply for a longer period of time than until the next ordinary general meeting.<\/p>\n\n<div class=\"wp-block-group alignwide has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div style=\"height:9px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-center\">Carry out dividend on 1-2-3<\/h3>\n\n\n\n<div class=\"wp-block-columns alignwide is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full has-custom-border is-style-rounded\"><img loading=\"lazy\" decoding=\"async\" width=\"400\" height=\"400\" src=\"https:\/\/dcompany.no\/wp-content\/uploads\/2023\/08\/image-92.png\" alt=\"Choose what you want to do in dBot\" class=\"has-border-color has-cyan-bluish-gray-border-color wp-image-2800\" style=\"border-width:2px\" srcset=\"https:\/\/dcompany.no\/wp-content\/uploads\/2023\/08\/image-92.png 400w, https:\/\/dcompany.no\/wp-content\/uploads\/2023\/08\/image-92-300x300.png 300w, https:\/\/dcompany.no\/wp-content\/uploads\/2023\/08\/image-92-150x150.png 150w\" sizes=\"auto, (max-width: 400px) 100vw, 400px\" \/><\/figure>\n\n\n\n<p class=\"has-text-align-center\">Create <a href=\"https:\/\/dcompany.no\/en\/functions\/document-robot\/\" data-type=\"funksjoner\" data-id=\"1050\">dBot<\/a> project<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full has-custom-border is-style-rounded\"><img loading=\"lazy\" decoding=\"async\" width=\"400\" height=\"400\" src=\"https:\/\/dcompany.no\/wp-content\/uploads\/2023\/08\/image-93.png\" alt=\"Follow the steps\" class=\"has-border-color has-cyan-bluish-gray-border-color wp-image-2801\" style=\"border-width:2px\" srcset=\"https:\/\/dcompany.no\/wp-content\/uploads\/2023\/08\/image-93.png 400w, https:\/\/dcompany.no\/wp-content\/uploads\/2023\/08\/image-93-300x300.png 300w, https:\/\/dcompany.no\/wp-content\/uploads\/2023\/08\/image-93-150x150.png 150w\" sizes=\"auto, (max-width: 400px) 100vw, 400px\" \/><\/figure>\n\n\n\n<p class=\"has-text-align-center\">Enter details<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image aligncenter size-full has-custom-border is-style-rounded\"><img loading=\"lazy\" decoding=\"async\" width=\"400\" height=\"400\" src=\"https:\/\/dcompany.no\/wp-content\/uploads\/2023\/08\/image-90.png\" alt=\"Send for signature\" class=\"has-border-color has-cyan-bluish-gray-border-color wp-image-2753\" style=\"border-width:2px\" srcset=\"https:\/\/dcompany.no\/wp-content\/uploads\/2023\/08\/image-90.png 400w, https:\/\/dcompany.no\/wp-content\/uploads\/2023\/08\/image-90-300x300.png 300w, https:\/\/dcompany.no\/wp-content\/uploads\/2023\/08\/image-90-150x150.png 150w\" sizes=\"auto, (max-width: 400px) 100vw, 400px\" \/><\/figure>\n\n\n\n<p class=\"has-text-align-center\">Send for <a href=\"https:\/\/dcompany.no\/en\/functions\/signature\/\" data-type=\"funksjoner\" data-id=\"1220\">signature<\/a><\/p>\n<\/div>\n<\/div>\n\n\n\n<div style=\"height:12px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div>\n\n<p><strong>Election for dividends<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>State whether the dividend is based on the interim balance sheet or the latest annual accounts<\/li>\n\n\n\n<li>State whether the dividend takes place pursuant to authorization from the general meeting<\/li>\n\n\n\n<li>Specify whether the dividend is to be distributed equally (equal amount for each share in the same share class) or distributed unequally<\/li>\n\n\n\n<li>For equal dividends\n<ul class=\"wp-block-list\">\n<li>Select the share class the dividend is to be paid on and possibly amount per share or total amount<\/li>\n\n\n\n<li>Enter the time at which you must be a shareholder to be entitled to dividends<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>For lopsided dividends: indicate who will receive dividends, on which shares and with what amount<\/li>\n\n\n\n<li>State whether the dividend is to be considered repayment of capital or not<\/li>\n<\/ul>\n\n<p><strong>Follow-up<\/strong><\/p>\n\n<p>The dividend shall not be registered in the Br\u00f8nn\u00f8ysund registers. However, it should register it in <a href=\"https:\/\/dcompany.no\/en\/functions\/shareholder-book\/\" data-type=\"link\" data-id=\"https:\/\/dcompany.no\/funksjoner\/aksjeeierbok\/\">dCompany&#8217;s transaction log<\/a> , so that you have the history for later and for it to be taken into account automatically in <a href=\"https:\/\/dcompany.no\/en\/functions\/shareholder-register-statement\/\" data-type=\"link\" data-id=\"https:\/\/dcompany.no\/funksjoner\/aksjonaerregisteroppgave\/\">the shareholder register statement<\/a> .<\/p>\n\n<p><strong>Good to know<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>You can register dividends both as a total amount and as an amount per stock<\/li>\n\n\n\n<li>You can register both equal and unequal dividends<\/li>\n\n\n\n<li>You can specify whether the dividend is to be considered repayment of paid-in capital (as far as such exists)<\/li>\n\n\n\n<li>The decision on dividends is integrated with the transaction log in the shareholder book so that you can easily record it<\/li>\n\n\n\n<li>The dividend is registered on the individual person and &#8211; if it is to be regarded as repayment of paid-in capital &#8211; on the individual share identified by share number<\/li>\n\n\n\n<li>If you have registered the dividend in the transaction log, the dividend will automatically be reflected in the draft shareholder register statement<\/li>\n<\/ul>\n\n<p><\/p>\n\n<div class=\"wp-block-group alignwide has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-columns alignwide is-layout-flex wp-container-core-columns-is-layout-8477dc2c wp-block-columns-is-layout-flex\" style=\"border-style:none;border-width:0px;margin-top:0;margin-bottom:0;padding-top:var(--wp--preset--spacing--40);padding-bottom:var(--wp--preset--spacing--40)\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group has-global-padding is-content-justification-center is-layout-constrained wp-block-group-is-layout-constrained\">\n<figure class=\"wp-block-image aligncenter size-thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"http:\/\/dcompany.no\/wp-content\/uploads\/2023\/08\/CheckSquareOffset-2-150x150.png\" alt=\"Combine events\" class=\"wp-image-2188\" srcset=\"https:\/\/dcompany.no\/wp-content\/uploads\/2023\/08\/CheckSquareOffset-2-150x150.png 150w, https:\/\/dcompany.no\/wp-content\/uploads\/2023\/08\/CheckSquareOffset-2-300x300.png 300w, https:\/\/dcompany.no\/wp-content\/uploads\/2023\/08\/CheckSquareOffset-2.png 320w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/figure>\n\n\n\n<h4 class=\"wp-block-heading has-text-align-center\">Combine events<\/h4>\n\n\n\n<p class=\"has-text-align-center\">With <a href=\"https:\/\/dcompany.no\/funksjoner\/dokumentrobot\/\" data-type=\"funksjoner\" data-id=\"1050\">dBot<\/a> you can combine free text and automated company events in the same formal process<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group has-global-padding is-content-justification-center is-layout-constrained wp-block-group-is-layout-constrained\">\n<figure class=\"wp-block-image aligncenter size-thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"http:\/\/dcompany.no\/wp-content\/uploads\/2023\/08\/CalendarCheck-150x150.png\" alt=\"Digital invitations\" class=\"wp-image-773\" srcset=\"https:\/\/dcompany.no\/wp-content\/uploads\/2023\/08\/CalendarCheck-150x150.png 150w, https:\/\/dcompany.no\/wp-content\/uploads\/2023\/08\/CalendarCheck-300x300.png 300w, https:\/\/dcompany.no\/wp-content\/uploads\/2023\/08\/CalendarCheck.png 320w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/figure>\n\n\n\n<h4 class=\"wp-block-heading has-text-align-center\">Digital invitations<\/h4>\n\n\n\n<p class=\"has-text-align-center\">Send notices of <a href=\"https:\/\/dcompany.no\/funksjoner\/styreportal\/\" data-type=\"funksjoner\" data-id=\"1207\">board meetings<\/a> and <a href=\"https:\/\/dcompany.no\/funksjoner\/generalforsamlingsmodul\/\" data-type=\"funksjoner\" data-id=\"1210\">general meetings<\/a> directly from the platform<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"wp-block-group alignwide has-global-padding is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-columns alignwide is-layout-flex wp-container-core-columns-is-layout-8477dc2c wp-block-columns-is-layout-flex\" style=\"border-style:none;border-width:0px;margin-top:0;margin-bottom:0;padding-top:var(--wp--preset--spacing--40);padding-bottom:var(--wp--preset--spacing--40)\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group has-global-padding is-content-justification-center is-layout-constrained wp-block-group-is-layout-constrained\">\n<figure class=\"wp-block-image aligncenter size-thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"http:\/\/dcompany.no\/wp-content\/uploads\/2023\/08\/Signature-1-150x150.png\" alt=\"Signature\" class=\"wp-image-1923\" srcset=\"https:\/\/dcompany.no\/wp-content\/uploads\/2023\/08\/Signature-1-150x150.png 150w, https:\/\/dcompany.no\/wp-content\/uploads\/2023\/08\/Signature-1-300x300.png 300w, https:\/\/dcompany.no\/wp-content\/uploads\/2023\/08\/Signature-1.png 320w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/figure>\n\n\n\n<h4 class=\"wp-block-heading has-text-align-center\">E-signature<\/h4>\n\n\n\n<p class=\"has-text-align-center\"><a href=\"https:\/\/dcompany.no\/funksjoner\/digital-signering\/\" data-type=\"funksjoner\" data-id=\"1220\">Sign<\/a> protocols with Norwegian or Swedish BankID, e-mail or hand signature<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group has-global-padding is-content-justification-center is-layout-constrained wp-block-group-is-layout-constrained\">\n<figure class=\"wp-block-image aligncenter size-thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"http:\/\/dcompany.no\/wp-content\/uploads\/2023\/08\/Notebook-2-150x150.png\" alt=\"Choose between Norwegian, English or both\" class=\"wp-image-1485\" srcset=\"https:\/\/dcompany.no\/wp-content\/uploads\/2023\/08\/Notebook-2-150x150.png 150w, https:\/\/dcompany.no\/wp-content\/uploads\/2023\/08\/Notebook-2-300x300.png 300w, https:\/\/dcompany.no\/wp-content\/uploads\/2023\/08\/Notebook-2.png 320w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/figure>\n\n\n\n<h4 class=\"wp-block-heading has-text-align-center\">Norwegian and English<\/h4>\n\n\n\n<p class=\"has-text-align-center\">Choose between Norwegian, English or bilingual documents<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Fast and correct process for dividend payment, including automatic generation of notices and minutes, sending and signing, and registration in the transaction log in the shareholder 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