Abstract
This article is about interim dividends. The author defines interim dividends, deals with the question of which body is authorized decide on the payment of interim dividends, as well as the question of the decision on payment of interim dividends must be made in accordance with duty of care.
In detail, the author describes the interim financial statements, the possibility to replace it with ordinary or extraordinary financial statements and its age. In conclusion the author deals with the instructions of the General Meeting to payment of interim dividends and its settlement.