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Average Rate of only Final Dividends to be Considered?

Corporate & Other Laws

Hi ma'am, hope you're well. If the relevant period ran into loss, interim dividend can't be declared at a rate higher than the average dividend rate of the previous 3 FYs. Here for average dividend rate, do we only see the final dividend rates of the previous 3 FYs? Or do we see the interim dividend rates of the previous 3 FYs also? Thanks Video Details Corporate and Other Laws Declaration and Payment of Dividend 8. Interim Dividends