VCM91120 - CVS: investors and reliefs: dividends of a pre-determined amount
FA00/SCH15/PARA(2) & (3)
The dividends described in VCM91110 as 바카라 사이트榙ividends of a pre-determined amount바카라 사이트� are dividends the amount of which:
- does not change, or
- is fixed by reference to rates or amounts (including a 바카라 사이트渘il바카라 사이트� rate) determined when the shares were issued (for example, dividends at a certain percentage for the first two years and thereafter at some other percentage), or
- is fixed by reference to any of certain external rates or indices (for example, by reference to the Financial Times Share Index).
They do not include dividends the amount of which is fixed wholly or partly by reference to the results of the company바카라 사이트檚 business or the value of the company바카라 사이트檚 assets.