Advance dividend
An interim dividend (interim, intermediate dividend, engl. Quarter dividend, fractional dividend payment) is a pre-payment of part of a dividend to the shareholders , such as quarterly. In Germany, it is only possible under very specific conditions, in particular only after the end of a financial year that has shown a profit , and is therefore the exception. The background to this legal measure is to protect the company from a loss of substance . However , it is common in other countries such as the United States .
