The general meeting may resolve to pay an interim dividendbased on an interim account.
The external auditor must review the interim account before the general meeting passes the resolution. No audit is required if the company is not required tohave its annual accounts reviewed by an external auditor in a limited audit. The audit may be dispensed with if all the shareholders agree to paying the interim dividend and the creditors’ claims are not put at risk thereby.
The provisions governing dividends apply (Art. 660 para. 1 and 3, 661, 671–674, 675 para. 2, 677, 678, 731 and 958e ).
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