What is an extraordinary dividend? (2025)

What is an Extraordinary Dividend? (2025) What is an Extraordinary Dividend? An extraordinary dividend is a portion of the net profit for the current reporting period that is distributed to the owners, even before the annual report is filed. It is important to note that the payment of extraordinary dividends is governed by the Commercial Code and is subject to certain conditions and restrictions. These dividends differ from ordinary dividends in that [...]