Dear Friend, --An interim dividend is a distribution to shareholders that has been both declared and paid before a company has determined its full-year earnings. Such dividends are frequently distributed to the holders of a company's common stock on either a quarterly or semi-annual basis. --A dividend payment made before a company's AGM and final financial statements. This declared dividend usually accompanies the company's interim financial statements. --It is paid between two annual general meetings.

The distribution and payment of dividend to the shareholders before the company has determined its full year's earnings is interim dividend. It is the dividend which is paid before the annual general meeting of the company. The dividend which is paid between two annual general meetings.

**Interim Dividend** A dividend which is declared and distributed before the company's annual earnings have been calculated; often distributed quarterly. An interim dividend is a distribution to shareholders that has been both declared and paid before a company has determined its full-year earnings. Such dividends are frequently distributed to the holders of a company's common stock on either a quarterly or semi-annual basis. The board of directors may set an interim dividend at a lower amount than the dividend that it issues following the release of the company's annual financial results, so that the interim dividend does not impair the ability of the company to operate if the annual results turn out to be lower than initially expected.

Hie Uma, **Definition of Interim Dividend :-** Distribution of profits to stockholders (shareholders) before a firm's annual earnings have been computed, or at any time between two successive annual general meetings (AGM). Interim dividend is generally paid quarterly in the US and half-yearly in the UK. Firms paying interim dividend try to be reasonably certain they can afford it, and make the necessary adjustments (if any) in the subsequent or year-end dividend payments.

Hi, Dividend is distribution of reserves and surplus to share holders of company. As interim dividend is concern, it is distribution of reserves to equity share holders before approval of financial statements in the annual general meeting of share holders. It is based on performance of the company upto date of declaration of interim dividend. Interim dividend does not need approval of share holders like in final dividend. It is declared by BOD on the basis of available reserves and other relevant matters. While making payment of final dividend , earlier paid interim dividend can be deducted which shall be of same year. Hope u find this information helpful.

**INTERIM DIVIDEND** Hi, The distribution and payment of dividend to the shareholders before the company has determined its full year's earnings is interim dividend. It is the dividend which is paid before the annual general meeting of the company. The dividend which is paid between two annual general meetings. Interim dividend are paid out of the reserves of company. thanks