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ABC Ltd. se finansiële jaareinde is 30 Junie. ABC Ltd....

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ABC Ltd. se finansiële jaareinde is 30 Junie. ABC Ltd. is opgerig met, onder andere, gemagtigde aandelekapitaal van: 

  • 100 000 nie-kumulatiewe voorkeuraandele wat dividende verdien van 15c per aandeel.   

Op 1 Julie 2012, die begin van die finansiële jaar, het ABC Ltd. 20 000 uitgereikte voorkeuraandele gehad. Op 1 Januarie 2013 reik ABC Ltd. nog 10 000 voorkeuraandele aandele uit.  Op 31 Maart 2013 verklaar ABC Ltd. ‘n interim gewone dividend. Die vorige dividend verklaring was op 1 Januarie 2012. Wat is die bedrag van die voorkeurdividende wat verklaar is op 31 Maart 2013? / 

ABC Ltd.’s financial year-end is 30 June. ABC Ltd. was incorporated with, amongst others, authorised share capital of: 

  • 100 000 non-cumulative preference shares that earn dividends of 15c per share.

On 1 July 2012, the beginning of the financial year, ABC Ltd. had 20 000 issued preference shares. On 1 January 2013 ABC Ltd. issued a further 10 000 preference shares. On 31 March 2013 ABC Ltd. declared an interim ordinary dividend. The previous dividend declaration was on 1 January 2012. What is the amount of the preference dividends declared on 31 March 2013 ?

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