+ On the final registration (deadline day - the record date): The record date existing shareholders are entitled to receive dividends of the company. On the last day, the company will establish a list of current shareholders of the company have the right to receive a dividend payment of serf. To receive the dividend, shareholders must be named on the list of companies to this day. Often cut-off date was set before the payment of dividends a certain time. Article 132 of the Law on Enterprises 2014 Vietnam stipulates: Dividends must be paid in full within 06 months from the end of the Shareholders' Meeting annually. Board of Directors established the list of shareholders entitled to receive dividends, determining the dividend to be paid for each share, duration and form of payment at least 30 days before each payment of dividends. Notice of dividend payment be sent by a method guaranteed to shareholders registered at the address in the register of shareholders at least 15 days before the actual payment of the dividend. If shareholders transfer their shares in the period between the completion of the list of shareholders and the time of payment of dividends, the transfer is the recipient of dividends from the company. Where the payment of dividends in shares, the company did not have procedures for offering shares in accordance with Articles 122, 123 and 124 of this Law. Company must be registered charter capital increase corresponding to a total par value of the shares used to pay dividends within 10 days from the date of completion of the payment of dividends.
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