摘要：The present paper deals with a series of theoretical and practical aspects regarding the accounting regime for the profit distributed on dividends during the fiscal year,being also called interim dividends. Law no. 163/2018,allows shareholders / associates of a company to withdraw dividends at quarterly frequency only after the preparation of interim financial statements at the end of each quarter (31 March,30 June,30 September,31 December). These are special purpose financial statements and are intended for the distribution of dividends during the financial year. In the General Accounts Plan the account 463 "Receivables from dividends distributed during the financial year" has been entered and records the dividends which will be adjusted after the approval of the annual financial statements of the company.
