If the company has profits from the previous year, it is entitled to pay out
This is a share of the company's profits that is paid to its owners. The amount of dividends is approved by a decision of the owners.
If the company has profit for the previous year, it has the right to pay dividends to shareholders.
Dividends are paid from the company's own profits (Estonian legal entity).
Profit consists of profit for the reporting year and undistributed profits of previous years.