1.0Vilá Abogadoshttps://vila.es/en/Vilá Abogadoshttps://vila.es/en/author/vilaes/rich600338<blockquote class="wp-embedded-content" data-secret="0OzKeSgSEF"><a href="https://vila.es/en/corporate/practicalities-distribution-dividends/">PRACTICALITIES OF THE DISTRIBUTION OF DIVIDENDS</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://vila.es/en/corporate/practicalities-distribution-dividends/embed/#?secret=0OzKeSgSEF" width="600" height="338" title="“PRACTICALITIES OF THE DISTRIBUTION OF DIVIDENDS” — Vilá Abogados" data-secret="0OzKeSgSEF" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script type="text/javascript"> /* <![CDATA[ */ /*! This file is auto-generated */ !function(d,l){"use strict";l.querySelector&&d.addEventListener&&"undefined"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i<o.length;i++)o[i].style.display="none";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute("style"),"height"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):"link"===t.message&&(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document); //# sourceURL=https://vila.es/wp-includes/js/wp-embed.min.js /* ]]> */ </script> https://vila.es/wp-content/uploads/2020/07/societario2.jpg669272I. Introduction Once again, it’s the time of year for the “campaign” for the formulation and approval of the annual accounts of companies whose financial year ended on 31st December, and with this, queries arise regarding the allocation of the financial results. In this article, we shall deal with the practical questions often posed by [...]