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How difference between the dividend paid and proposed ordinary dividend after/before reporting date?
Dividends paid before the reporting date do appear in the Statement of changes in equity as a reduction in the revenue reserves.
Proposed dividends as at the reporting date appear nowhere in the Statements as I have explained in answer to one of your other questions. Proposed means ‘suggested’ – the dividend is not certain until it has been voted on by shareholders and confirmed.
What happens after the reporting date is of no relevance to the Statements.
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