Prepare Dividend Distribution
prepare_dividend_packageCalculate Estonian dividend income tax and preview draft journal entries against legal distribution limits, then create the approved net dividend and tax expense postings.
Instructions
Calculate dividend CIT (22/78 from 2025-01-01; earlier dates date-gated) and create draft journal entries. Only the NET dividend debits retained earnings (Jaotamata kasum); the CIT books as a current-period income-tax expense (P&L 'Tulumaks' line), never a direct reduction of retained earnings — so the ENTIRE lg 1 distributable profit (retained earnings + closed prior-year result + unclosed prior-year P&L; not the current year) is distributable as net dividend (ÄS § 157 lg 1). Hard-blocks a net dividend exceeding it, or a distribution whose gross effect (net + CIT) would push net assets below share capital + restricted reserves (ÄS § 157 lg 2), unless force=true (never on an imbalanced ledger); pending unconfirmed dividend drafts count. Reports max_net_dividend. One journal per shareholder+date: identical retry → duplicate, different amount → dividend_key_conflict. Requires an approved annual report and a profit-distribution decision — attach the decision to the journal with attach_document. Previews by default (dry_run=true): show the preview and get explicit user approval, then call again with dry_run=false to create the draft journal.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| force | No | Book even if the ÄS § 157 lg 1 or lg 2 check fails (only alongside e.g. a capital reduction). Never overrides a ledger-imbalance block. Default false. | |
| dry_run | No | Preview calculation, legality checks, and postings without creating a journal (default true). Set false only after the user explicitly approves the previewed journal. | |
| net_dividend | Yes | Net dividend amount to shareholder (EUR) | |
| effective_date | Yes | Distribution date (YYYY-MM-DD) | |
| tax_payable_account | No | Dividend income-tax payable (liability) account (default: auto-detect 'Dividenditulumaksu võlg', standard 2656) | |
| share_capital_account | No | Share capital account for ÄS §157 net-assets check (default: auto-detect 'Osakapital', standard 2900) | |
| shareholder_client_id | Yes | Shareholder client ID | |
| dividend_payable_account | No | Dividend payable account (default: auto-detect 'Dividendivõlad', standard 2650) | |
| retained_earnings_account | No | Retained earnings account debited with the NET dividend (default: auto-detect 'jaotamata kasum', standard 2960) | |
| income_tax_expense_account | No | Income-tax expense account debited with the CIT — the P&L 'Tulumaks' line (default: lowest Kulud account in 8900–8999, else 8900) | |
| restricted_reserve_accounts | No | Accounts whose balances ÄS §157(2) makes non-distributable (net assets must stay above share capital + these reserves). Default: auto-detect every 'Kohustuslik reservkapital' account (active or inactive) AND always the standard reserve number 2940, so a funded-but-renamed 2940 is never missed; only booked balances raise the floor, so unfunded accounts add nothing. If your chart has REPURPOSED 2940 to a distributable reserve, pass this list explicitly (e.g. [] for no floor, or your real reserve account) to override the 2940 default. Explicit accounts need only exist (inactive OK). |