Special Dividends
You can arrange a special dividend payout from your own company, or from a subsidiary in which you hold a controlling interest of at least 75%.
Paying one
Open Financial Actions (hotkey F11) and go to the Special Dividend page.
What limits the amount
Unlike an annual dividend, a special dividend is not capped by the company’s profit. The maximum is the smaller of two figures:
- the company’s cash
- its retained earnings
Retained earnings are a company’s accumulated net earnings. You will find the figure on the Balance Sheet, on the Corporate Details screen.
There is no limit on how many times a company pays a special dividend in a year, as long as its cash and retained earnings allow it.
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