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Dividends can be paid out of capital. - Secretarial Practice

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Question

Dividends can be paid out of capital.

Options

  • True

  • False

MCQ
True or False
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Solution

This statement is False.

Explanation:

Dividend is the return payable to the company's shareholders for their investment in the share capital. It is the portion of profits of the company paid to its shareholders. It is payable out of the earnings of the company. The dividend is an unconditional payment made by the company. Dividends must be paid in cash and not in kind.

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Legal Provisions on Dividend
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2021-2022 (March) Set 1

RELATED QUESTIONS

Write a word or a term or a phrase which can substitute the following statement.

Request by shareholder in prescribed form for payment of dividend into shareholders bank amount.


Write a word or a term or a phrase which can substitute the following statement.

Number of days within which payment of dividend be completed by company, after its declaration.


Dividend once declared cannot be revoked.


State whether the following statement is true or false.

Shareholders decide about the rate and amount of profit to be given as dividend.


Complete the sentence.

Dividend can be declared only on recommendation of______.


Complete the sentence.

Predecided and a fixed rate of dividend is paid to ______.


Answer in one sentence.

Who has right to recommend Dividend?


Select the suitable option for the following.

Preference Shares ____________.


Correct the underlined word and rewrite the following sentence.

Preference shareholders get dividends from residual profits.


Correct the underlined word and rewrite the following sentence.

Dividend is payable every year, irrespective of the profits made by the company.


Arrange in Proper Order:

  1. Closure of Register of Members.
  2. Intimate Stock Exchange of Board Meeting.
  3. Intimate Stock Exchange of declaration of dividend.

Explain the following term/concept.

IEPF


Study the following case/situation and express your opinion :

The Board of Directors of STAR Co. Ltd. which is a listed company recommends a dividend of ₹ 15/- per share to be paid in cash.

  1. Is it justified to pay the dividend firstly to its Preference Shareholders and then after to Equity Shareholders?
  2. Is the AGM required to approve the same?
  3. Can the company pay dividend in cash?

Study the following case/situation and express your opinion: 

GOLD Co. Ltd. declares a dividend of ₹ 10/- per share for F.Y. 2018-19.

  1. Is company under default, if the dividend was not paid within 30 days of its declaration?
  2. Is company right in transferring the unpaid dividend to its Debenture Reserve Account? 
  3. Does the company have to transfer the amount of unpaid dividends to IEPF after 30 days?

Justify the following statement.

Listed Company has to follow additional guidelines on dividend matters.


Arrange in Proper Order:

(a) Board Meeting

(b) Shareholder approval

(c) Board's Recommendations


Explain the following term/concept in detail:
Listed Company


Study the following case/situation and express your opinion:

GOLD Co. Ltd. declares a dividend of ₹ 10/- per share for F.Y. 2019-20.

  1. Is the company under default, if the dividend was not paid within 30 days of its declaration?
  2. Is the company right in transferring the unpaid dividend to its Debenture Reserve Account?
  3. Does the company have to transfer the amount of unpaid dividends to IEPF after 30 days?

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