Meanings
resolution on the appropriation of profits, dividend declaration (a formal decision made by a company's shareholders at the annual general meeting regarding how the net income should be used)
Nach der Feststellung des Jahresabschlusses ist der Gewinnverwendungsbeschluss die rechtliche Grundlage für die Auszahlung der Dividende.After the financial statements have been approved, the resolution on the appropriation of profits is the legal basis for the dividend payment.