Additional/extraordinary dividend

Additional dividend

Additional dividends use the following two accounts:

• 8922 Additional dividend

• 2801 Provisioned additional dividend

Account 8922 Supplementary dividend shall contain all additional dividends in the financial year based on the previous year's annual accounts.

Account 2801 Provisioned additional dividend shall contain the part of additional dividend that has not been paid at the end of the year.

There are several different ways to register additional dividends:

1. Entries directly in the financial system
2. Registration of data in the menu for additional dividends and extraordinary dividends

When registering data in the registration picture for additional dividends and extraordinary dividends, it is only possible to increase the amount from what has been accounted for.

If it is desirable to reduce the amount if there is an excessive amount on account 8922 Additional dividend, an entry must be made in the financial system that reduces the amount, possibly a manual additional entry. The entry is made Debit 2050 Other equity and credit 8922 Additional dividend.

Paid before the balance sheet date

The column already posted shows the amount on the disposition account 8922 Additional dividend less what has not been paid, additional dividend due on account 2801 Provisioned additional dividend.

If the additional dividend paid has been entered directly against equity, you can register amounts in Desired amount column (if higher). This will provide an automatic system posting with the difference between the already booked amount and the desired amount Debit 8922 Additional dividend credit 2050 Other equity.

Provisioned on or after the balance sheet date

The column already posted shows the amount of allocated additional dividend on account 2801 Provisioned additional dividend. If an additional dividend has been approved that has not been paid on the balance sheet date, this can be registered in Desired amount (if higher). This will provide an automatic system posting with the difference between the already booked amount and the desired amount Debit 8922 Additional dividend credit 2801 Provisioned additional dividend.

If it is desirable to reduce the amount if there is an excessive amount on account 8922 Additional dividend, an entry must be made in the financial system that reduces the amount, possibly a manual additional entry. The entry is made Debit2801 Provisioned additional dividend and credit 8922 Additional dividend.

The column Hereof after the balance sheet date

If part or all of the amount under Provisions on or after the balance sheet date applies to additional dividends decided after the balance sheet date, the amount is registered in the column to the right. This amount shall not exceed the amount set aside on or after the balance sheet date.

Extraordinary dividend

Extraordinary dividend uses the following two accounts:

• 8923 Extraordinary dividend

• 2802 Provisioned extraordinary dividend

Account 8923 Extraordinary dividend shall contain all extraordinary dividend in the financial year based on the previous year's annual accounts.

Account 2802 Provisioned extraordinary dividend shall contain the part of extraordinary dividend that has not been paid at the end of the year.

There are several different ways to register extraordinary dividends:

1. Entries directly in the financial system
2. Registration of data in the menu for additional dividends and extraordinary dividends

When registering data in the registration screen for additional dividends and extraordinary dividends, it is only possible to increase the amount from what has been accounted for.

If it is desirable to reduce the amount if there is an excessive amount on account 8923 Extraordinary dividend, an entry must be made in the financial system that reduces the amount, possibly a manual additional entry. The entry is made Debit 2050 Other equity and credit 8923 Extraordinary dividend.

Paid before the balance sheet date

The column already posted shows the amount on disposition account 8923 Extraordinary dividend less what has not been paid, extraordinary dividend due on account 2802 Provisioned extraordinary dividend.

If the paid extraordinary dividend has been entered directly against equity, you can register the amount in Desired amount (if higher). This will provide an automatic system posting with the difference between the already booked amount and the desired amount Debit 8923 Extraordinary dividend credit 2050 Other equity.

Provisioned on or after the balance sheet date

The column already posted shows the amount of allocated extraordinary dividend on account 2801 Provisioned extraordinary dividend. If an extraordinary dividend has been approved that has not been paid on the balance sheet date, this can be registered in Amount desired (if higher). This will provide an automatic system posting with the difference between the already booked amount and the desired amount Debit 8923 Extraordinary dividend credit 2802 Provisioned extraordinary dividend.

If it is desirable to reduce the amount if there is an excessive amount on account 8922 Extraordinary dividend, an entry must be made in the financial system that reduces the amount, possibly a manual additional entry. The entry is made Debit 2802 Provisioned extraordinary dividend and credit 8923 Extraordinary dividend.