Question
| Group ‘A’ | Group ‘B’ |
| (1) Interim dividend | (a) Cannot be paid in kind |
| (2) Dividend account | (b) Cannot be paid out of reserves |
| (3) Declaration of dividend | (c) Owners of the company |
| (4) Interest | (d) Board of Directors |
| (5) Listed Company | (e) Schedule Bank |
| (f) Dividend as a per-share basis only | |
| (g) IEPF | |
| (h) Debenture holders | |
| (i) Rate of dividend is high | |
| (j) Shareholder’ approval |



