{"id":112535,"date":"2026-04-15T19:22:14","date_gmt":"2026-04-15T19:22:14","guid":{"rendered":"https:\/\/elvprojektai.lt\/uncategorized\/new-regime-for-interim-dividends\/"},"modified":"2026-04-15T19:22:15","modified_gmt":"2026-04-15T19:22:15","slug":"new-regime-for-interim-dividends","status":"publish","type":"naujienos","link":"https:\/\/elvprojektai.lt\/en\/news\/new-regime-for-interim-dividends\/","title":{"rendered":"New regime for interim dividends"},"content":{"rendered":"\n

New regime for interim dividends from 1 July 2026 <\/strong><\/p>\n\n

What’s changing?<\/strong><\/p>\n\n

No need for an audit. <\/strong>The interim financial statements on which dividends will be based will no longer be audited. However, they will still need to be prepared and submitted to the Register of Legal Entities within 30 days. <\/p>\n\n

The decision will not be limited to shareholders. <\/strong>Interim dividends will be decided not only by the General Meeting of Shareholders, but also by the company’s board of directors and, in the absence of a board, by the CEO. It is important that this option is written into the company’s articles of association. <\/p>\n\n

You can be paid even if you make a loss in the interim period.<\/strong> If the interim result for the year is negative, dividends can still be paid – the important thing is that the company’s overall result (with the previous year) is positive.<\/p>\n\n

Amount limited.<\/strong> The board or manager will only be able to distribute dividends up to the amount provided for in the statutes.<\/p>\n\n

Important conditions for paying dividends:<\/strong><\/p>\n\n

    \n
  1. The amount paid out cannot exceed the profit (including retained earnings from previous years) less any required reserves.<\/li>\n\n\n\n
  2. The company must have no outstanding debts and must be able to meet its obligations after paying dividends.<\/li>\n<\/ol>\n\n

    Exceptions<\/strong><\/p>\n\n

    This does not apply to<\/strong> banks, credit and financial institutions, insurance companies, stock exchanges and other regulated financial institutions. From 1 July 2026, electronic money and payment institutions will be added to the list. <\/p>\n

    \n
    \"\"<\/figure>\n<\/div>\n

    <\/p>\n","protected":false},"featured_media":111223,"parent":0,"template":"","meta":{"_acf_changed":false},"class_list":["post-112535","naujienos","type-naujienos","status-publish","has-post-thumbnail","hentry","description-off"],"acf":[],"yoast_head":"\nNew regime for interim dividends - elvprojektai.lt<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/elvprojektai.lt\/en\/news\/new-regime-for-interim-dividends\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"New regime for interim dividends - elvprojektai.lt\" \/>\n<meta property=\"og:description\" content=\"New regime for interim dividends from 1 July 2026 What’s changing? No need for an audit. The interim financial statements on which dividends will be based will no longer be audited. 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